2021年備考CMA考試是需要考生掌握一定的CMA詞匯的，今天我們看看Asset資產(chǎn)相關(guān)的詞匯！

Asset資產(chǎn)

1. Probable future economic benefits obtained by an entity as a result of past transactions.

實(shí)體由于過(guò)去的交易而獲得的有望在未來(lái)獲得經(jīng)濟(jì)利益的資源。

2. Any owned physical object or right having economic value to its owners, expressed for accounting purposes in terms of its cost or other value (such as current replacement cost).

指擁有的任何有形物體，或?qū)ζ鋼碛姓呔哂薪?jīng)濟(jì)價(jià)值的權(quán)利。為核算起見(jiàn)，以成本或其他價(jià)值（例如現(xiàn)行重置成本）表示。


Asset Coverage 資產(chǎn)償付率

A measure of the extent to which a company is able to cover its debt obligations after all liabilities have been satisfied.

量度公司償還所有負(fù)債后有能力承擔(dān)其債務(wù)義務(wù)的程度。

Asset Turnover 資產(chǎn)周轉(zhuǎn)率

A financial ratio that assesses how efficiently an entity is utilizing its assets; it relates sales to assets. (Also called Total Asset Turnover.)

評(píng)估實(shí)體資產(chǎn)使用效率的財(cái)務(wù)指標(biāo)；它將銷售額與資產(chǎn)關(guān)聯(lián)起來(lái)。（又稱 “資產(chǎn)總額周轉(zhuǎn)率”）

好了，CMA考試中的詞匯就是這些，小編會(huì)不定期的為各位考生分享一些詞匯，這邊也有詞匯，有需要的可以在線咨詢免費(fèi)獲??！