什么是资产会计英语

capitalCash or goods used to generate income either by investing in a business or a different income property.The net worth of a business; that is, the amount by which its assets exceed its liabilities.The money, property, and other valuables which collectively represent the wealth of an individual or business. equityOwnership interest in a corporation in the form of common stock or preferred stock.Total assets minus total liabilities; here also called shareholder's equity or net worth or book value.Real Estate: The difference between what a property is worth and what the owner owes against that property (i.e. the difference between the house value and the remaining mortgage or loan payments on a house).In the context of a futures trading account, it is the value of the securities in the account, assuming that the account is liquidated at the going price.assetAny item of economic value owned by an individual or corporation, especially that which could be converted to cash. Examples are cash, securities, accounts receivable, inventory, office equipment, real estate, a car, and other property. On a balance sheet, assets are equal to the sum of liabilities, common stock, preferred stock, and retained earnings. From an accounting perspective, assets are divided into the following categories: current assets (cash and other liquid items), long-term assets (real estate, plant, equipment), prepaid and deferred assets (expenditures for future costs such as insurance, rent, interest), and intangible assets (trademarks, patents, copyrights, goodwill).