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(chǎn)相關(guān)的詞匯!
Asset資產(chǎn)
1. Probable future economic benefits obtained by an entity as a result of past transactions.
實(shí)體由于過(guò)去的交易而獲得的有望在未來(lái)獲得經(jīng)濟(jì)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?qū)ζ鋼碛姓呔哂薪?jīng)濟(jì)價(jià)值的權(quán)利。為核算起見(jiàn),以成本或其他價(jià)值(例如現(xiàn)行重置成本)表示。
Asset Coverage 資產(chǎn)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(fù)債后有能力承擔(dān)其債務(wù)義務(wù)的程度。
Asset Turnover 資產(chǎn)周轉(zhuǎn)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(píng)估實(shí)體資產(chǎn)使用效率的財(cái)務(wù)指標(biāo);它將銷售額與資產(chǎn)關(guān)聯(lián)起來(lái)。(又稱 “資產(chǎn)總額周轉(zhuǎn)率”)
好了,CMA考試中的詞匯就是這些,小編會(huì)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(fèi)獲?。?/span>
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