会计assets

资产是指过去的交易、事项形成并由企业拥有或控制的资源，该资源预期会给企业带来经济效益。资产按其流动性可以分为流动资产和非流动资产。资本，在经济学意义上，指的是用于生产的基本生产要素，即资金、厂房、设备、材料等物质资源。在金融学和会计领域，资本通常用来代表金融财富，特别是用于经商、兴办企业的金融资产。广义上，资本也可作为人类创造物质和精神财富的各种社会经济资源的总称。纯会计报表中，资本是注册资本，实收资本（股本）。权益是指所有者权益。《企业会计制度》对所有者权益的定义：是指所有者在企业资产中享有的经济利益，其金额为资产减去负债后的余额。

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).

assets是公司现有的,用来产生profit的资源. equity=assets-liabilities,就是资抵完债以后股东剩余的东西. 对不起,我实在太懒惰了，没有把这两者的定义翻出来. 如果解释不够清楚,给我发消息.

Equity is the owner’s value in an asset or group of assets.In accounting, equity is usually defined as the value of the assets contributed by the owners. This is added to the total income earned and retained by the company to give the company's total equity value. This description of equity is correct but very simplistic. A more profound description is really that used by the homeowner, that is, equity is the owner’s value in an asset or group of assets.As an example, a company with total assets valued at $1,000, may have debt (liabilities) valued at $900, in which case the owner’s value in the assets is $100, representing the company’s equity.

区别：

一、含义。

assets，n.资产;宝贵的人材;有益的品质;有利条件 （一项）财物;资产( asset的名词复数 );（商店、破产者等的）财产;遗产;有价值的人或物。

equity， n.公平;公道;公正裁决;公平合理（或公正）的事。adj.股票的;股市的。

二、发音。

equity，英 [ˈekwəti]   美 [ˈɛkwɪti]

asset，英 [ˈæsetz]   美 [ˈæsˌɛtz]

三、实际运用举例。

assets：

She'll be an asset to the team.

她将是这个队的骨干。

In his job, patience is an invaluable asset.

他干的这份工作，耐心是无价之宝。

equity：

To capture his equity, Murphy must either sell or refinance.

要获得资产净值，墨菲必须出售或者重新融资。

We base this call on grounds of social justice and equity.

我们基于社会正义和公平发出这一呼吁。

参考资料：百度翻译-assets

百度翻译-equity

assets是资产，equity是净资产。二者定义不同、计算公式不同，包含科目不同。

1、定义不同

assets资产是指企业过去的交易或者事项形成的由企业拥有或有控制的、预期会给企业带来经济利益的资源。Equity净值，或称资产净值、帐面价值，意指财产拥有人在财产留置以外所拥有的利益。

2、计算公式不同

assets资产=负债+所有者权益。Equity净值=公司资本金+法定公积金+资本公积金+特别公积金+累积盈余－累积亏损。

3、包含科目不同

assets资产包含流动资产、长期投资、固定资产、无形资产、递延资产等科目。Equity净值包含实收资本、资本公积、盈余公积、未分配利润、少数股东权益等科目。

扩展资料

按照不同的标准，资产可以分为不同的类别。

按耗用期限的长短，可分为流动资产和长期资产；根据具体形态，长期资产还可以作进一步的分类；按是否有实体形态，可分为有形资产和无形资产中国会计实务中，综合这几种分类标准，将资产分为流动资产、长期投资、固定资产、无形资产、递延资产等类别。

《企业会计准则》第三章

第二十条 资产是指企业过去的交易或者事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。

前款所指的企业过去的交易或者事项包括购买、生产、建造行为或其他交易或者事项。预期在未来发生的交易或者事项不形成资产。

由企业拥有或者控制，是指企业享有某项资源的所有权，或者虽然不享有某项资源的所有权，但该资源能被企业所控制。

预期会给企业带来经济利益，是指直接或者间接导致现金和现金等价物流入企业的潜力。

第二十一条 符合本准则第二十条规定的资产定义的资源，在同时满足以下条件时，确认为资产：

（一）与该资源有关的经济利益很可能流入企业；

（二）该资源的成本或者价值能够可靠地计量。

参考资料：百度百科：资产

《企业会计准则》

asset是企业所有的资产，包括向企业外部借的钱equit是企业股东投放给企业的钱或者固定资产，不包括向企业外部借的钱