资产

The same value viewed from the aspect of assets is then denoted as net operating assets – NOA.

从资产角度来说的同样的价值接下来用＂可供营运的资产净额＂来表示。

However, attention should be paid to maintaining the connection between operating assets and the economic outcome from operating activities, which means that NOPAT should contain revenues and costs associated with assets which are part of NOA.

但是，我们应该注意保持在经营资产与从经营活动获得的经济成果之间的联系，也就是说，NOPAT应该包括与NOA部分资产有联系的收入与成本。

Contingent asset An asset the existence, value or ownership of which depends upon the occurrence or nonoccurrence of a specified event or upon the performance or nonperformance of a specified act.

或有资产一项资产，其存在、价值或所有权均取决于某个具体事件的发生或不发生，或某项具体行为的完成或不完成。

Contingency plan 应急计划 contingent asset An asset the existence, value or ownership of which depends upon the occurrence or nonoccurrence of a specified event or upon the performance or nonperformance of a specified act.

或有资产一项资产，其存在，价值或所有权均取决于某个具体事件的发生或不发生，或某项具体行为的完成或不完成。

The sticking point lies in system. After concluding the reform of operating departments, this article proposed the reform direction of nonoperating state-owned assets.

随着经 济和社会的发展，非经营性国有资产的地位将越来越重要，这就要求我们深人研究非经营性国有资产

Financial, or nonoperating, assets

金融性资产，或非营业资产

Once nonproductive assets are identified, the company can, with proper planning and attention to the details of the tax laws, determine the actions necessary to obtain the most favorable treatment.

一旦发现资产的生产能力不再具备，公司可以，通过对税法条款的合适筹划与关注，确定有必要采取的最有利的方式来处置资产。

But suppose that I can buy this asset with a nonrecourse loan equal to 85 percent of the purchase price. How much would I be willing to pay for the asset?

但假如我购买这一资产的资金有85%来自无追索权的贷款，那么我愿意为这一资产支付的价格是多少？

According to the principles of total economic value, the first step of the evaluation of assets value of wetland is to classify the assets value into two categories: use value and nonuse value , the former include direct use value and indirect use values , and the later includes existence value and Bequest value , the option value belongs to non-use value because its use value can not be realized.

对湿地资源资产价值的核算，应根据总经济价值的原理，首先将其资产价值分为使用价值和非使用价值两大类；使用价值又进一步分为直接使用价值和间接使用价值；非使用价值则包括存在价值和遗产价值；选择价值由于目前无法实现其使用价值，因此属于非使用价值的范畴。

The term "monetary assets" refers to the monetary capital held by enterprises, the assets to be received in fixed or determined amounts of currency, including cash, bank deposits, accounts and notes receivable, and bond investments to be held to maturity.

货币性资产，是指企业持有的货币资金和将以固定或可确定的金额收取的资产，包括现金、银行存款、应收账款和应收票据以及准备持有至到期的债券投资等。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。