asset ['æset]

asset的基本解释

n.

资产, 有用的东西, 优点, 长处

• Ability to get along with people is an asset in business.
• 在商业界善跟别人相处是可贵的优点。

• The bank has assets of over five million pounds.
• 这家银行有五百万英镑以上的资产。

• Good health is a great asset.
• 健康的身体是一笔极大的财富。

与asset相关的情景对话

商务外贸 / 税收

A:

my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?

我公司马上就要营业了，能介绍一下营业税的知识吗？

B:

I will try my best. Generally speaking ,the business tax is levied on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .

尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

A:

what do you mean by the taxable services?

什么是应税业务？

B:

they are the definite items stipulated by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement services, for they are subject to the value added tax.

税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务，因为它们要缴增值税。

A:

it is easy to understand the immovable property, but what do you mean by the intangible asset?

不动产好理解，无形资产指什么？

B:

it means the royalties, include patent right, proprietary technology, copy right, trademark right, and so on.

指各种专有权，如专利权、专有技术版权、商标等。

A:

what about the tax base?

计税收入如何确定？

B:

in most case, it is the total consideration received, including additional fees and charges.

大多数情况下指全部价款包括价外费用。

A:

does that include the turnover received in advance?

预收的价款也计算在内吗？

B:

yes, it does in the case of transfer of the intangible assets or immovable property .

对于无形资产和不动产是这样。

A:

and what about the donation?

无偿赠送呐？

B:

the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.

不动产的无偿赠送要视同销售，不过计税额要经过核定。

A:

what can we do if we receive turnover in the form of foreign currency?

收款是外币怎么办？

B:

you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .

按收入当日或当月一日的汇率换算。

A:

how about the tax rate?

营业税税率是多少？

B:

in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.

一般是3%到达5%，娱乐业是5%到20%。

A:

what you have said is very helpful, thank you.

您说的对我太有帮助了，谢谢！

与asset相关的网络例句 [注：此内容来源于网络，仅供参考]

What's more the relations between different asset are classified to three groups which are the fundamental-derivative relation、the cross sectional relation and the comprehensive relation, on basis of which the asset pricing anomalies are classified individually to different groups.(2)The price model of the capital asset is constructed trailing the path of the asset value's incrementing and transferring. And then a three–factor model is established which can be utilized by the empirical researches. Concretely, under the capital chain, we conclude the relation between the stocks and the corporate assets is a fundamental-derivative one and the research object is the capital asset under the capital chain.

具体而言，本文在资产链的角度下分析股票和公司资产之间的"基础—衍生"关系，明确了本文的研究对象为资产链下的资本资产；建立了公司资产的价值，将公司资产和其基础资产公司的财产联系了起来，构造了资产链上第一个节点——公司资产的价值；将公司资产和资本资产进行了关联，在考虑公司资产变为资本资产的流动性增值后，建立了资本资产的价格模型；在前文资本资产价格模型的基础上进行了收益分解，基于此引入了具有长中短不同决策周期的三类投资者，在存在无风险资产和不存在无风险资产两种情况下分别建立了可用于实证的三因素模型。

In practice, while asset managers typically continue to exercise the core asset management functions, such as investment management, the trend is to outsource all or part of the administrative functions to related or external suppliers. Asset managers are generally interested in outsourcing administrative tasks such as net asset valuation, asset inventories, pre-centralization of orders, accounting reconciliation and communications with brokers/dealers, to enhance efficiency and monitor costs.

通常，为了提高效率控制成本，资产管理公司保留投资管理等核心的资产管理业务，而将净资产估值，预先集中定单处理，银行调节帐户核对与保险经纪人沟通等管理职能部分或者全部外包给其关联公司或第三方劳务外包公司。

Article 7When either of the net amount of the fair value of an asset minus the disposal expenses or the current value of the expected future cash flow of the asset exceeds the carrying value of the asset, it shows that no asset impairment has occurred, and it does not need to estimate another amount of the asset.

第七条资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，只要有一项超过了资产的账面价值，就表明资产没有发生减值，不需再估计另一项金额。

与asset相关的网络解释 [注：此内容来源于网络，仅供参考]

asset：资产

在这里,"资产"(asset)是指个人、机构或整个社会可用以消除或防止贫困的资源,是可以世代传承,而且有多种形式的资源. 金融资产包括储蓄、投资、个人或公司财产,以及就业;自然资源资产包括土地、水、森林、牲畜等等;人文资产包括健康、知识、教育和技能;

asset：财产

第二种观点将所有权作了进一步的细分,认为"所有权"(OWnership)既指对某种财产(asset)的所有权,也指对企业(the firm)的所有权. 前者即财产所有权(OWner ship of theas set),与"产权"(proper-ty rights)是等价概念,

asset：有用的东西;优点;长处

3.amplify 放大;加强;扩展 | 4.asset 有用的东西;优点;长处 | 6.corporation 法人;公司

asset：资产,有价值的东西

assessment n. 评价,评估 | asset 资产,有价值的东西 | assign v. 指派;分配,布置;指定

asset：abbr. array spatial sensitivity encoding technique; 阵列空间敏感编码技术