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assets 音標拼音: ['æs ,ɛts] n. 資產,財產 資產,財產 assets資產額 assets資產 assets n 1: anything of material value or usefulness that is owned by a person or companyAssets \ 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, wherewithalASSETS. The property in the hands of an heir, executor, administrator ortrustee, 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 Frenchword assez, enough; that is, the heir or trustee has enough property. Butthe property is still called assets, although there may not be enough todischarge all the obligations; and the heir, executor, & c., is chargeable indistribution as far as such property extends. 2. Assets are sometimes divided by all the old writers, into assetsenter mains and assets per descent; considered as to their mode ofdistribution, they are legal or equitable; as to the property from whichthey arise, they are real or personal. 3. Assets enter maim, or assets in hand, is such property as at oncecomes to the executor or other trustee, for the purpose of satisfying claimsagainst him as such. Termes de la Ley. 4. Assets per descent, is that portion of the ancestor' s estate whichdescends to the heir, and which is sufficient to charge him, as far as itgoes, with the specialty debts of his ancestor. 2 Williams on Ex. 1011. 5. Legal assets, are such as constitute the fund for the payment ofdebts according to their legal priority. 6. Equitable assets, are such as can be reached only by the aid of acourt of equity, and are to be divided,, pari passu, among all thecreditors; as when a debtor has made his property subject to his debtsgenerally, 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 feesimple. 8. Personal assets, are such goods and chattels to which the executoror 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.; 2Bl. 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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