assets
['æsets]
n. 资

[] , 资

1. If your liabilities exceed your assets, you may go bankrupt.
   债超资，破。
2. The remaining assets of a business after all liabilities have been deducted; net worth.
   资净值企除债余资；净值
3. He summed up his assets and liabilities.
   算资债总。

assets
[ noun ]
anything of material value or usefulness that is owned by a person or company
<noun.possession>




Assets \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.

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}.

Note: In balancing accounts the assets are put on the Cr.
side and the debts on the Dr. side.