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企业资产是为企业所拥有或者控制的，能以货币计量并对企业生产经营有用的经济资源。资产按其存在的形态可分为有形资产和无形资产两类。有形资产指具有物质实体并以各种形式存在的资产，它包括实物资产和金融资产。金融资产指企业所持有的货币资金和各种有价证券两大类。货币
Enterprise assets are owned or controlled by the enterprise and can be measured in currency and useful to the enterprise production and management of economic resources. Assets can be classified into tangible assets and intangible assets according to their existing forms. Tangible assets refer to assets that have material entities and exist in various forms, including physical assets and financial assets. Financial assets refer to the monetary funds held by enterprises and various kinds of securities. currency