Capital assets can also be damaged or become obsolete. When anasset is impaired, its fair value decreases, which will lead to an adjustment of book value on the balance sheet. A loss will also be recognized on the income statement. If the carrying amount exceeds the recoverable amount, anim...
资产的定义 An asset is a resource controlled by an entity as a result of past events and from...
fund , asset ,capital 的区别 asset 就是资产负债表里的资产， capital可以做资产里的不变资本，可变资本。 fund指专项资金，基金，一般事业单位报表里会有相关科目 fund和capital的区别 fund英文意思：Funds are amounts of money that are available to be spent, especially money that is given ...
The Capital Is Not Always an AssetIn Bishkek they talk of Edinburgh; on the shores of Lake Ozera Issyk-Kul they muse on the...Moffat, AlistairNew Statesman
capital词义：名词：资金，大写字母，资本家；形容词：重要的，大写的。固定搭配：1、Capital Economics 资本经济。2、SOCIAL CAPITAL社会资产 。3、capital expenditure 资本开支。用法：Companies are having difficulty in raising capital.各公司在融资方面遇到麻烦。
Intellectual capital is the value of a company's employee knowledge, skills, or any proprietary information.
1. the city or town that is the official seat of government of a country, state, etc. 2. a city regarded as being of special eminence in some field: the dance capital. 3. capital letter. 4. the wealth, as in money or property, owned or employed in business by an individual, fir...
a financial asset is an asset whose value derives from a claim of some sort 投资资产:未来能够产生现金流的资产 消费资产:持有来进行消费的资产(比如说石油大豆这些都是属于消费类资产) 10.1 Short Selling 做空的过程是比如一个投资人联系了他的broker要做空X公司的100股股票。那么这个broker就会从其他的投资...
在公司财务语境中,有个术语叫资本资产(英文:capital asset),这个词汇听起来有些让人不明所以,那它究竟是什么意思呢?所谓资本资产,指的是:由公司所有,且预期能在较长一段时间内产生价值的某项财产(property)。此项财产主要用于公司日常经营,且通常并不出售。资本资产的例子包括:办公大楼、厂房、电脑、生产设备、车...
A capital asset includes a wide range of assets that are considered to be desirable and of immediate use or worth to the owner. The assets are also expected to be in use for a long period of time. Most often, a capital asset is thought of as an asset that can be touched and used ...