資產
asset
被一個個人或企業所擁有的，具有商業或交換價值的任何物品。資產的構成可以是特定的財產，也可以是針對他人的權利，對應他人的債務。亦指銀行資金的運用─證券投資、貸款以及固定資產。
A resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity.