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資產相關的詞匯！

Asset資產

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

實體由于過去的交易而獲得的有望在未來獲得經濟利益的資源。

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，或對其擁有者具有經濟價值的權利。為核算起見，以成本或其他價值（例如現(xiàn)行重置成本）表示。


Asset Coverage 資產償付率

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債后有能力承擔其債務義務的程度。

Asset Turnover 資產周轉率

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

評估實體資產使用效率的財務指標；它將銷售額與資產關聯(lián)起來。（又稱 “資產總額周轉率”）

好了，CMA考試中的詞匯就是這些，小編會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獲取！