什麼是資產？

資產是個人或企業所擁有的任何貨幣價值。資產分為資本/固定資產、流動資產、有形資產和無形資產，在財務報表中以現金價值表示（見以下資產類型的例子）。有形資產包括貨幣、土地、建築物、投資、庫存、汽車、卡車、船隻或其他貴重物品。商譽等無形資產也被認為是資產。

資本資產

資本資產又稱固定資產，是指為經營超過一年的公司業務而取得的有形實物資產。例子包括：

• 土地
• 建築物
• 車輛
• 工具
• 機器
• 電腦硬體、手機等。
• 設備

資本成本與人力成本比率高的企業被稱為資本密集型企業，也就是說，它們需要對資本資產的大量金融投資來生產商品或服務。資本密集型產業的例子包括：

•  挖礦
• 農耕
• 運輸——航空公司、鐵路公司、卡車運輸公司等。
• 石油和天然氣
• 捕魚
• 建築

除了用來產生收入之外，資本資產對企業也很重要，因為它們可以在企業財務困難時出售，或者用作商業貸款的抵押品。在這種情況下，貸款人通常會對資產發出留置權，因此如果沒有償還貸款，它可以被沒收。

鑒於大多數資本資產隨時間價值下降，在財務記錄中，資本資產通常表示為資產成本减去折舊。資本資產按資產類別（按稅務機關規定）按不同的比率折舊。每年的折舊是註銷稅款。

非資本密集型企業創造財富的作法不需要工廠、機器或昂貴的設備，而是依靠“智力資本”。由於最低啟動成本，非資本企業的進入門檻要低得多。例子包括：

•  軟體發展公司
• 顧問
• 作家
• 會計師
• 律師

流動資產

現時現金或預期在一年內變成現金的項目被稱為流動資產。這包括：

•  現金
• 存貨清單
• 應收帳款

無形資產

無形資產的例子包括：

• 客戶名單
• 特許經營協定
• 有利的融資或租賃協定
• 品牌名稱
• 分銷網
• 專利
• 專有科技（或受版權保護的任何東西）
• 供應商契约
• 熟練的員工

無形資產並不出現在資產負債表上，但（取決於企業）可能構成企業資產價值的很大一部分。

資產的有形或無形分類並不一定是一個簡單的過程。例如，石油和天然氣工業具有特殊的會計規則，用於根據發展階段將石油儲量分類為有形或無形，採礦業也是如此（例如，油田或礦體直到通過商業途徑變為有形資產才變為有形資產）。並開始生產石油和瓦斯或礦石。

基於商品的產業的資產價值可能大幅波動——例如，2015年油價大幅下跌，迫使許多石油和天然氣公司由於儲備價值的下降而大幅减記。

資產收益率

資產收益率或資產周轉率通常被用作衡量資產效率的一個廣義名額。它是通過將銷售收入除以總資產來計算的：

資產收益率=淨收入/總資產

資產評估-什麼是企業價值？

資產評估在銷售業務時成為一個重要問題。確定企業的資本資產的價值可能相對容易，但是無形資產可能存在問題。擁有客戶名單的企業通常可以將商譽作為資產，但商譽可能與先前所有者關聯。

What is assets?

Assets are any monetary value owned by an individual or enterprise. Assets are classified as capital/fixed assets, current assets, tangible assets and intangible assets, which are expressed in cash value in financial statements (see examples of asset types below). Tangible assets include currency, land, buildings, investment, inventory, automobiles, trucks, ships or other valuables. Intangible assets such as goodwill are also considered assets.

Capital assets

Capital assets, also known as fixed assets, refer to tangible physical assets acquired for the purpose of operating the business of a company for more than one year. Examples include:

• Land
• Buildings
• Vehicles
• Tools
• Machine
• Computer hardware, mobile phones, etc.
• Equipment

Enterprises with a high ratio of capital cost to human cost are called capital-intensive enterprises, that is to say, they need a large amount of financial investment in capital assets to produce goods or services. Examples of capital-intensive industries include:

• Mining
• Farming
• Transportation - airlines, railways, truck companies, etc.
• Oil and gas
• Fishing
• Building

In addition to generating income, capital assets are also important to businesses because they can be sold in times of financial difficulties or used as collateral for commercial loans. In this case, the lender usually issues a lien on the assets, so if the loan is not repaid, it can be confiscated.

Since most capital assets decrease in value over time, capital assets are usually expressed in financial records as the cost of assets minus depreciation. Capital assets are depreciated at different rates according to asset classes (as stipulated by tax authorities). Annual depreciation is tax write-off.

Non-capital-intensive enterprises do not need factories, machines or expensive equipment to create wealth, but rely on "intellectual capital". Due to the minimum start-up cost, the entry threshold for non-capital enterprises is much lower. Examples include:

• Software Development Company
• Consultant
• Writer
• Auditor、Accountant
• Attorney

Current assets

Current cash or projects that are expected to become cash within a year are called current assets. These include:

• Cash
•  Inventory
• Accounts receivable

Intangible assets

Examples of intangible assets include:

•  Client list
• Franchise Agreement
• Favorable financing or leasing agreements
•  Brand name
• Distribution network
• Patents
• Exclusive technology (or anything protected by copyright)
• Supplier contract
• Skilled employees

Intangible assets do not appear on the balance sheet, but (depending on the enterprise) may constitute a large part of the value of the enterprise's assets.

The physical or intangible classification of assets is not necessarily a simple process. For example, the oil and gas industry has special accounting rules for classifying oil reserves as tangible or intangible according to the stage of development, as does mining (for example, oil fields or orebodies do not become tangible assets until they become tangible assets through commercial channels). And began to produce oil and gas or ore.

Asset values in commodity-based industries may fluctuate dramatically --- for example, the sharp fall in oil prices in 2015 forced many oil and gas companies to write down sharply due to the decline in reserve value.

Return on assets

The return on assets or the turnover rate of assets are usually used as a broad quota to measure the efficiency of assets. It is calculated by dividing sales revenue by total assets:

Return on assets = net income / total assets

Asset Assessment - What is the Value of the Enterprise?

Asset valuation has become an important issue in sales business. It may be relatively easy to determine the value of an enterprise's capital assets, but there may be problems with intangible assets. Businesses with customer lists can usually use goodwill as an asset, but goodwill may be associated with previous owners.