对企业有价值、能帮助企业获利的皆为资产。资产包括有形之物如厂房、设备和金融资产这些
有形资产，以及
商誉、专利权及品牌等
无形资产。
Assets are tangible items of value to a business such as factories, machinery, and financial instruments and intangible items such as
goodwill, the title of a newspaper or a product's brand name. They appear on the company's
balance sheet.
