assets 音标拼音: ['æs
, ɛts]
n . 资产,财产
资产,财产
assets 资产额
assets 资产
assets n 1 :
anything of material value or usefulness that is owned by a person or company 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 .
[
1913 Webster ]
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 }.
[
1913 Webster ]
Note :
In balancing accounts the assets are put on the Cr .
side and the debts on the Dr .
side .
[
1913 Webster ]
96 Moby Thesaurus words for "
assets ":
Swiss bank account ,
accounts ,
accounts payable ,
accounts receivable ,
affluence ,
assessed valuation ,
assets and liabilities ,
available means ,
balance ,
bank account ,
bottom dollar ,
bottomless purse ,
budget ,
budgeting ,
bulging purse ,
capital ,
capital goods ,
capitalization ,
cash reserves ,
checking account ,
circumstances ,
command of money ,
costing -
out ,
current assets ,
deferred assets ,
easy circumstances ,
embarras de richesses ,
exchequer ,
expenditures ,
finances ,
fixed assets ,
fortune ,
frozen assets ,
fund ,
funds ,
gold ,
grist ,
handsome fortune ,
high income ,
high tax bracket ,
holdings ,
independence ,
intangible assets ,
intangibles ,
kitty ,
liabilities ,
life savings ,
liquid assets ,
lucre ,
luxuriousness ,
mammon ,
material assets ,
material wealth ,
means ,
money ,
money to burn ,
moneybags ,
moneys ,
nest egg ,
net assets ,
net worth ,
opulence ,
opulency ,
outstanding accounts ,
pecuniary resources ,
pelf ,
pocket ,
pool ,
possessions ,
property ,
prosperity ,
prosperousness ,
purse ,
quick assets ,
receipts ,
reserves ,
resource ,
resources ,
riches ,
richness ,
savings ,
savings account ,
six -
figure income ,
stock ,
stock -
in -
trade ,
substance ,
supply ,
tangible assets ,
tangibles ,
treasure ,
unpaid accounts ,
unregistered bank account ,
upper bracket ,
wealth ,
wealthiness ,
wherewithal ASSETS .
The property in the hands of an heir ,
executor ,
administrator or trustee ,
which is legally or equitably chargeable with the obligations ,
which such heir ,
executor ,
administrator or other trustee ,
is ,
as such ,
required to discharge ,
is called assets .
The term is derived from the French word assez ,
enough ;
that is ,
the heir or trustee has enough property .
But the property is still called assets ,
although there may not be enough to discharge all the obligations ;
and the heir ,
executor , &
c .,
is chargeable in distribution as far as such property extends .
2 .
Assets are sometimes divided by all the old writers ,
into assets enter mains and assets per descent ;
considered as to their mode of distribution ,
they are legal or equitable ;
as to the property from which they arise ,
they are real or personal .
3 .
Assets enter maim ,
or assets in hand ,
is such property as at once comes to the executor or other trustee ,
for the purpose of satisfying claims against him as such .
Termes de la Ley .
4 .
Assets per descent ,
is that portion of the ancestor '
s estate which descends to the heir ,
and which is sufficient to charge him ,
as far as it goes ,
with the specialty debts of his ancestor .
2 Williams on Ex .
1011 .
5 .
Legal assets ,
are such as constitute the fund for the payment of debts according to their legal priority .
6 .
Equitable assets ,
are such as can be reached only by the aid of a court of equity ,
and are to be divided ,,
pari passu ,
among all the creditors ;
as when a debtor has made his property subject to his debts generally ,
which ,
without his act would not have been so subject .
1 Madd .
Ch .
586 ;
2 Fonbl .
40 1 ,
et seq .;
Willis on Trust ,
118 .
7 .
Real assets ,
are such as descend to the heir ,
as in estate in fee simple .
8 .
Personal assets ,
are such goods and chattels to which the executor or administrator is entitled .
9 .
In commerce ,
by assets is understood all the stock in trade ,
cash ,
and all available property belonging to a merchant or company .
Vide ,
generally ,
Williams on Exec .
Index ,
h .
t .;
Toll .
on Exec .
Index ,
h .
t .;
2 Bl .
Com .
510 ,
511 ;
3 Vin .
Ab .
141 ;
11 Vin .
Ab .
239 ;
1 Vern .
94 ;
3 Ves .
Jr .
117 ;
Gordon '
s Law of Decedents ,
Index ,
h .
t .;
Ram on Assets .
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