/'æset; `æsɛt/
n
1 ~ (to sb/sth)
(a) valuable or useful quality or skill 有价值的或有用的特性或技能
*Good health is a great asset. 健康就是莫大的财富.
(b) valuable or useful person 有价值的或有用的人
*He's an enormous asset to the team. 他是队 的骨干.
2 (usu pl 通常作复数) thing, esp property, owned by a person, company, etc that has value and can be used or sold to pay debts （属于个人或公司所有, 可用以抵偿债务或变卖後支付债务的）财产, 资产
*His assets included shares in the company and a house in London. 他的财产包括公司的股票和位于伦敦的房子. Cf 参看 liability.

n[C]
[Date: 1800-1900; Origin: assets (singular) 'enough money to pay debts' (16-19 centuries), from Anglo-French asetz, from Old French assez 'enough']
[usually plural]
the things that a company owns, that can be sold to pay debts
in assets
　a corporation with $9 billion in assets
　the value of a company's assets
[usually singular]
something or someone that is useful because they help you succeed or deal with problems
≠ liability
　A sense of humor is a great asset in this business.
be an asset to sb/sth
　I think Rachel would be an asset to the department.
→fixed assets, liquid assets