2021年备考CMA考试是需要考生掌握一定的CMA词汇的，今天我们看看Asset资产相关的词汇！

Asset资产

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

实体由于过去的交易而获得的有望在未来获得经济利益的资源。

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).

指拥有的任何有形物体，或对其拥有者具有经济价值的权利。为核算起见，以成本或其他价值（例如现行重置成本）表示。


Asset Coverage 资产偿付率

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

量度公司偿还所有负债后有能力承担其债务义务的程度。

Asset Turnover 资产周转率

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

评估实体资产使用效率的财务指标；它将销售额与资产关联起来。（又称 “资产总额周转率”）

好了，CMA考试中的词汇就是这些，小编会不定期的为各位考生分享一些词汇，这边也有词汇，有需要的可以在线咨询免费获取！