Definition:
定义：

Assets are any property owned by a person or business. Tangible assets include money, land, buildings, investments, inventory, cars, trucks, boats, or other valuables. Intangibles such as goodwill are also considered to be assets.
资产指的是任何个人或企业拥有的财产。有形资产包括金钱，土地，房屋，投资，存货，汽车，卡车，轮船或其他贵重物品。无形资产如商业信誉，也被归类为资产。

Capital Assets, also known as Fixed Assets, are those assets such as land, buildings, and equipment acquired to carry on the business of a company with a life exceeding one year.
资本资产，又称固定资产，就如土地，房屋和配置等用以延续一所公司运营发展多于一年的资产。

In financial records these Fixed Assets are usually expressed as the cost of the asset minus depreciation.
在财务记录中，这些固定资产通常表示为资产减去折旧的成本。

Current Assets are items such as cash, inventory, and accounts receivable that are currently cash or expected to be turned into cash within one year.
流动资产指的是如现金，存货，应收账款等流动现金或在一年内转换回现金的资产。

Asset Turnover may be used as a broad measure of asset efficiency. It's calculated by dividing sales revenue by the total assets.
资产周转率也可作为一个广泛的资产效率的衡量方式，计算除销售收入外的总资产。

Common misspelling:assetts, asets
常常被拼错成：assetts, asets
Examples：A trademark is an example of an intangible Fixed Asset.
例句：A trademark is an example of an intangible Fixed Asset.

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