資料來源 : pyDict

資產,財產

資料來源 : Webster's Revised Unabridged Dictionary (1913)

Assets \As"sets\, n. pl. [OF. asez enough, F. assez, fr. L. ad +
   satis, akin to Gr. ? enough, Goth. saps full. Cf. {Assai},
   {Satisfy}.]
   1. (Law)
      (a) Property of a deceased person, subject by law to the
          payment of his debts and legacies; -- called assets
          because sufficient to render the executor or
          administrator liable to the creditors and legatees, so
          far as such goods or estate may extend. --Story.
          --Blackstone.
      (b) Effects of an insolvent debtor or bankrupt, applicable
          to the payment of debts.

   2. The entire property of all sorts, belonging to a person, a
      corporation, or an estate; as, the assets of a merchant or
      a trading association; -- opposed to {liabilities}.

   Note: In balancing accounts the assets are put on the Cr.
         side and the debts on the Dr. side.

資料來源 : WordNet®

assets
     n : anything of material value or usefulness [ant: {liabilities}]