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单词 asset
释义

assetn.

Brit. /ˈasɛt/, /ˈasɪt/, U.S. /ˈæˌsɛt/
Forms: Plural 1500s assetz, 1500s– assets, 1600s assettes, 1700s assids. Singular 1800s– asset.
Origin: A borrowing from French. Etymons: French asez, assets.
Etymology: < Anglo-Norman asez, assez, assetez, assitz, Anglo-Norman and Law French assetz, Law French assets sufficient property, assets (1300 or earlier), use as noun of Anglo-Norman and Old French asez (adverb) much, sufficiently, enough (c1000; Middle French, French assez ) < an unattested post-classical Latin phrase *ad satis ‘to sufficiency’, substituted for classical Latin satis enough (see satisfy v.). With the French adverb compare Old Occitan assatz (11th cent.), Spanish asaz (13th cent.), Portuguese assaz (13th cent.), Italian assai (a1250).The noun use in French probably originated in the legal phrase aver assetz , literally ‘to have sufficient’ (i.e. to meet certain claims; 1277 or earlier), in which assetz was reinterpreted as a noun (compare to have assets at sense 1a). Collocations such as assez suffisants (1312 as assez suffisance or earlier) may also have contributed to this development. The final -s and the usual collective sense led to the English word being understood as a plural, from which a singular form without -s was derived in the 19th cent. With assets in hand at sense 1b compare Law French assets entre mains enough in hand. Rhyme evidence in quot. a1612 at sense 1a suggests that the t may sometimes have been silent in early use (as in contemporary Middle French pronunciation).
I. Legal and financial uses.
1. Law. In plural, originally as mass noun, subsequently with plural agreement.
a. Sufficient estate or effects; esp. the amount of property necessary for executor of a deceased person to pay off debts and legacies. Frequently in to have assets. Obsolete.
ΘΚΠ
society > law > transfer of property > testamentary disposition > [noun] > a bequest or legacy > estates or effects enough to fulfil legacies or debt
asseta1325
a1325 Statutes of Realm (2011) i. 5 We..ne sullen none mannes lond, ne rente, saisi for ani dette, þe ȝwile þat te detturs catels ȝwollen soffisen þe dette for te ȝelde, an te dettur be redi for te don þerof his asez.
c1523 J. Rastell Expos. Terminorum Legum Anglorum at Exectour Yf the executorys haue assetz euery one to whome ye testatour was in det shall haue an accion agaynst the executour.
1580 tr. C. St. German Dyaloge Doctoure & Student (rev. ed.) ii. xlv. f. cxixv If this man haue assets [earlier edd. asses] by discent from the auncestor.
a1612 J. Harington Epigrams (1618) i. No. 84 Your seruant Payne, for Legacies hath sued Seuen yeeres. I askt him how his matter passes. He tels how his Testator left not assets.
1670 T. Blount Νομο-λεξικον: Law-dict. at Assets Whoever charges another with Assets, charges him with having enough descended, or come to his hands to discharge that which is in demand.
1689 N. Bacon Hist. & Polit. Disc. Laws & Govt. Eng. lxvii. 165 The Executor had then nothing but bare Assets, and the overplus was assigned between the Wife and Children.
1729 G. Jacob New Law-dict. at Executor If an Executor sued by several Creditors..hath no Assets præter to pay one or two, he will make himself liable to all the debts.
1768 W. Blackstone Comm. Laws Eng. II. 244 This deed, obligation, or covenant, shall be binding upon the heir, so far forth only as he had any estate of inheritance vested in him by descent from that ancestor, sufficient to answer the charge..which sufficient estate is in law called assets.
1875 K. E. Digby Introd. Hist. Law Real Prop. v. 178 The heir of the tenant in tail was not bound by his ancestor's alienation..unless he had assets (lands in fee simple equivalent to those which had been granted away) by descent from his ancestor.
b. Any property or effects of a deceased person liable to be applied to the payment of debts and legacies, without regard to its being sufficient to do so, unless explicitly stated. assets in hand: effects in the hands of executors which are applicable to discharge the testator's debts.
ΚΠ
1579 Rastell's Expos. Termes Lawes (new ed.) 133 They al shalbe charged for the debt of their auncestour, if so be yt they al haue assets in their handes.
1583 G. Babington Very Fruitfull Expos. Commaundem. Pref. Sig. ¶¶ 7v An aduouson in respect of ye Patrone is accompted no Assets..because it is not valuable.
1601 Act 43 Eliz. iv. §7 Any of them, havynge Assettes in Law or Equitie, soe farre as the same assettes will extende.
1705 J. Collier Ess. Moral Subj.: Pt. III vi. 104 He left not Assids enough to bury him.
1794 J. Impey Mod. Pleader 173 Against an executor or administrator, having sufficient assets upon a promise to pay, to recover a legacy.
1854 Amer. Law Reg. 2 393 The surrender of the creditor's security was held a sufficient consideration for an executor's promise to pay the defendant's debt—there being sufficient assets.
1870 J. Pinkerton Guide to Admin. 39 There are not sufficient assets in hand to pay all the debts of the Estate.
1914 Columbia Law Rev. 14 685 A promise..to pay the reasonable expenses of a suitable funeral for the decedent, if he has sufficient assets in hand.
1941 Harvard Law Rev. 54 1402 The court had no jurisdiction since the decedent was a non-resident without assets in Illinois.
1994 Daily Tel. 20 Oct. 3/2 The move to have the missing earl sworn dead means that the family trustees could release his assets and allow his estate to be properly managed again.
2. In plural. Law. The effects of an insolvent debtor or bankrupt which are subject to the payment of his or her debts; (by extension) all the property of a person or company which may be made liable for the payment of debts.In later use this sense often merges with sense 3.
ΘΚΠ
society > trade and finance > management of money > solvency > [noun] > action of placing to one's credit > sum placed to one's credit > assets
discoveries1648
assets1721
resources1825
net asset1863
wasting asset1930
1721 C. Cibber Refusal i. 15 I see it's a Folly to draw Bills upon a Man that has no Assets.
1817 J. Mill Hist. Brit. India I. i. v. 89 The assets or effects of the London Company in India fell short of the debts of that concern.
1872 H. Spencer Princ. Psychol. (ed. 2) II. vii. viii. 382 Cheques and bills are accepted and passed on, without enquiring whether there are assets to meet them.
1890 Daily News 28 Feb. 7/2 (Court of Bankruptcy) We allege that no assets have been recovered, and that this is a whitewashing case.
1921 D. C. Gano Commerc. Law 348 A debtor may be insolvent due to the fact that he is not able to meet his debts as they mature, although his assets are greater than his liabilities.
1941 U.S. Rep. (Supreme Court) 313 215 A creditor of the corporation sought priority against its assets.
1985 M. S. W. Hoyle Mareva Injunction & Related Orders xi. 130 It is reasonably expected that the other party will abscond, remove his assets, or otherwise evade his obligation to pay his debts.
2006 Wall St. Jrnl. 1 July a8/5 An irrevocable trust whose goal is to shield assets from taxes for generations.
3. As a count noun: an item of value owned; spec. an item on a balance sheet representing the value of a resource, right, item of property, etc., placed under an appropriate heading. Frequently coupled with liability.fixed, net, orphan, tangible, wasting assets: see the first element.
ΘΚΠ
the mind > possession > possessions > [noun] > assets
family jewels1819
asset1825
net asset1863
fixed asset1898
intangible1914
net current asset1919
hidden reserve1930
tangible assets1930
family silver1976
1825 H. T. Prinsep Hist. of Polit. & Mil. Trans. in India II. xxiv. 437 The increase observable in the statement in the proceeds of this branch of revenue..is not an asset to be relied upon as permanent.
1856 J. W. Gilbart Pract. Treat. on Banking (ed. 6) I. 183 The amount of these bills not due should appear on both sides of the account—on one side as a liability, and on the other as an asset.
1868 Pall Mall Gaz. 23 July 4 The chances of a dividend depend upon the realization of two assets, one a large debt due by a trustee of the bank.
1898 L. R. Dicksee Auditing (ed. 3) vii. 276 It would have seemed more natural to have placed Plant before Stock-in-trade, as being, properly speaking, a ‘fixed asset’.
1905 Michigan Law Rev. 4 152 The court held, that upon insolvency of a bank, the receiver therof is not authorized to inforce this statutory liability, the same not being an asset.
1930 Economist 30 Aug. 408/1 Many of the assets in the balance sheet contain substantial hidden reserves.
1965 H. I. Ansoff Corporate Strategy (1968) ii. 30 CIT [= capital investment theory] deals with the selection of physical assets for the firm.
1991 Fiscal Stud. Aug. 3 Many assets, particularly intangibles, simply have no well-established value.
2005 Wall St. Jrnl. 31 Jan. (Central ed.) r6/5 For the past decade, companies and auditors increasingly have sung the praises of ‘fair value’ accounting for various assets and liabilities.
II. Figurative and extended uses.
4. In early use in plural used collectively (cf. senses 1 and 2): resources. In later use usually as a count noun: a thing, person, quality, etc., that serves as an advantage, support, or source of strength.With quot. 1677 cf. sense 6.
ΘΚΠ
the world > action or operation > advantage > usefulness > use (made of things) > instrumentality > [noun] > (a) means > resources
facultya1382
myance?a1513
moyen1547
facility1555
means1560
resource1611
foisona1616
wherewith1674
asset1677
stock-in-tradea1806
wherewithal1809
possibles1823
bag of tricks1841
potential1941
1677 W. Wycherley Plain-dealer ii. 35 I'd have you to know..t'is well known, I might have had any young Heir in Norfolk;..I that am a Relict and Executrix of known plentiful Assits and Parts.
1690 J. Dryden Amphitryon iii. 26 I find my Master took too much of the Creature last night, and..that no more may be expected from him to Night, when he has no Assets.
1724 J. Smedley Petition to Duke of Grafton (title page) My Heart is good, but Assets fail, To fight with Storms of Snow and Hail.
1884 Daily News 9 June 3/2 The high character which the corps has won for..trustworthiness is in itself a valuable asset.
a1910 ‘M. Twain’ Autobiography (1924) I. 133 It would not have surprised me, nor even overflattered me, if Providence had killed off that whole community in trying to save an asset like me.
1920 Times Lit. Suppl. 2 Sept. 569/3 M. Mille still believes in bon sens, clarity and humour as valuable assets in art.
1963 J. Thompson Grifters v. 31 A young man whose only assets were good looks and an inherent yen for the fast dollar.
1997 M. McCauley Who's Who in Russia since 1900 200/2 [Stalin]..could have been removed but his comrades decided that he was an asset not a liability.
2004 OnEarth Summer 26/1 My reputation and integrity are my biggest assets.
5. Military and in espionage. Chiefly in plural.
a. A facility or piece of equipment available to a military force or intelligence organization.
ΚΠ
1899 M. Halstead Full Hist. War with Spain xxvii. 612 No contingency is likely to arise which could render them [sc. smoothbore guns] of any use whatever, and it is useless to regard them as part of the country's naval assets.
1959 G. Schatunowski in A. Lee Soviet Air & Rocket Forces i. 21 Its 1917 air assets were confined to a stock of about 300 assorted aircraft.
1983 J. S. Neaman & C. G. Silver Dict. Euphemisms 289 An asset is..the intelligence community's term for such surveillance..devices as listening posts and monitoring stations.
1996 Jane's Def. Weekly 6 Nov. 29/3 Information from battle-management assets like AWACS can be piped via datalink into the cockpit of modern fighter aircraft.
b. A person working for or with a military force or intelligence organization; esp. a spy, mole, or informant.
ΚΠ
1975 Times June 18/5 People planted in suspicious organizations or in useful places are ‘assets’.
1991 B. H. Senft in T. C. Gill Ess. on Strategy VIII 93 US Air Force and Navy assets stationed in the Philippines would police the Southeast Asia Region.
1993 D. Goddard & L. K. Coleman Trail of Octopus 165 The conversion of DEA informants into CIA assets..was altogether more sensitive.
2004 N.Y. Mag. 6 Dec. 36/3 After getting reports about Siraj for months, the cops decided, as Cohen puts it, ‘to send assets to that location’.
6. colloquial (frequently humorous). Parts of the body regarded sexually or as being sexually attractive, esp. the breasts or buttocks of a woman.Occasionally used punningly with reference to ass n.2 1a.
ΚΠ
1947 Corpus Christi (Texas) Times 18 Dec. 1/6 The suit is considered ideal for a movie starlet showing off her assets.
1964 Lowell (Mass.) Sunday Sun 16 Aug. 26/5 Shapely French girls are wearing their..party dresses over nothing but their bare assets.
1986 Sun 28 Aug. 3/1 A..girl with 42-inch assets.
1990 PIC July 59/1 I've..sat in the freezing cold until my assets have been..truly frozen.
2006 Loaded Dec. 83/3 Erika..endears herself to us by sporting a black bikini, showing off her assets quite brilliantly.

Compounds

asset allocation n. Finance distribution of investments among a variety of types of asset as a strategy for minimizing risk.
ΚΠ
1950 Accounting Rev. 25 45/1 These same reports continue to be consulted..by..investors comparing alternative investment opportunities and business management making decisions as to asset allocation.
1989 W. Boroson Keys to Investing in Mutual Funds 144 A true asset-allocation fund has some investments in inflation-resistant hard assets (precious metals, real estate).
2006 Chicago Tribune (Midwest ed.) 2 Apr. v. 10/6 Lifecycle funds are single mutual funds that automatically adjust asset allocation with a target retirement date in mind.
asset-backed adj. Finance secured by assets; spec. designating a security having as collateral the cash flows from a pool of financial obligations such as consumer loans or credit-card receivables.
ΚΠ
1963 M. Friedman & A. J. Schwartz Monetary Hist. United States, 1867–1960 117 A plan for an asset-backed currency..was proposed by the American Bankers Association at its Baltimore convention in October 1894.
1985 N.Y. Times 4 June d8/1 Moody's Investors Service and the Standard & Poor's Corporation have been blessing the asset-backed securities with the highest credit ratings.
1991 Banker Sept. 7/4 The index does not..track the price of the most liquid and heavily traded asset-backed issues in the US.
2003 D. L. Scott Wall St. Words (ed. 3) 17 It is possible for the credit quality of asset-backed securities to be substantially better than the general credit of the company issuing the securities.
asset base n. Finance the total assets owned by an individual, group, or company which underlie various financial activities or operations; esp. those assets on which a company draws or depends for its operation.
ΚΠ
1924 Jrnl. Polit. Econ. 32 625 The fee based on assets is rapidly becoming the predominant type. Nineteen states at present use it, although Arkansas combines it with a per diem for the inspector. During the preparation of this material, one state has changed its laws for a per diem to the asset base.
1973 Daily Tel. 9 Mar. 21 If..banks were to be told to count in the whole amount of other banks' CDs held as part of their asset base instead of netting out their own CDs held elsewhere..this would effectively raise the required liquidity ratio.
2008 Toronto Star (Nexis) 25 Feb. aa6 Against an $18 billion asset base, can you find $150 million a year?
asset card n. U.S. = debit card n. at debit n. Compounds 2.
ΘΚΠ
society > trade and finance > management of money > solvency > [noun] > credit documents > credit card
credit card1888
bank card1947
card1950
American Express1958
Amex1958
charge card1962
banker's card1966
Barclaycard1966
cheque card1966
Master Charge1966
gold card1970
asset card1975
debit card1975
visa1976
affinity card1979
master card1979
smart card1980
phonecard1981
key card1985
Connect1987
Switch card1988
1975 M. G. Bender EFTS: Electronic Funds Transfer Syst. iii. 53 Customer cards which have the primary function of..allowing the card holder remote access to his asset accounts,..are becoming commonly known as ‘debit’ cards or ‘asset’ cards.
1986 U.S. Banker Mar. 42/3 The solution..—moving the $2 billion asset card business to..South Dakota—ushered in a new era in interstate banking.
asset class n. (a) a category of companies considered in terms of the total value of their assets (now rare); (b) a type of asset (such as stocks, bonds, or real estate) regarded as a discrete category, esp. in the context of asset allocation.
ΘΚΠ
society > occupation and work > business affairs > a business or company > [noun] > other types of company
incorporation1530
acquisitor1668
private company?1711
private practice1724
public company1730
trading house1760
acquiror1789
in-company1791
public corporation1796
company1800
subsidiary company1823
proprietary company1824
stock-company1827
trust company1827
subsidiary1828
concessionaire1839
commandite1844
statutory company1847
parent company1854
mastership1868
state enterprise1886
Pty.1904
asset class1931
acquirer1950
parent1953
growth company1959
spin-off1959
non-profit1961
shell1964
not-for-profit1969
vehicle1971
spin-out1972
startup1975
greenfield1982
large-cap1982
monoline1984
small cap1984
mid-cap1988
multidomestic1989
dotcom1996
1931 Bee (Danville, Va.) 28 Apr. 8/6 The company has graduated into the billion dollar asset class being one of the very few companies in this country to attain that size.
1961 Amer. Econ. Rev. 51 60 (table) Increase in Asset Classes... Bills and certificates... Government securities... Commercial and industrial loans.
1978 Acad. Managem. Jrnl. 21 63 Smaller firms (size of total assets) are more likely to be one-plant facilities than are larger firms, especially those in the 250 million dollar asset class.
2005 Independent 22 Jan. (Save & Spend section) 2/2 High-yield bonds have been among the strongest performing asset classes.
asset management n. originally U.S. the active management of assets in order to optimize return on investment.
ΘΚΠ
society > trade and finance > management of money > [noun] > planning > type of
capital budgeting1918
asset management1932
over-budgeting1933
ZBB1976
1932 Banker's Mag. Nov. 470 (heading) Asset management for liquidity and profit.
1948 A. G. Hart Money, Debt & Econ. Activity i. 55 In asset management..the question comes up every day whether the bank can increase its earning assets, or can swap a low-interest asset for a high-interest asset.
2000 Business Day (S. Afr.) 28 Jan. 16/7 Future prospects for the group included diversification, with..private equity and asset management.
2005 Austral. Financial Rev. 16 May 63/1 Major risks associated with prudent asset management..have been minimised.
asset manager n. originally U.S. a person employed in asset management; (also) a firm providing asset management services.
ΘΚΠ
society > trade and finance > management of money > [noun] > planning > one who
budgeteer1826
asset manager1959
1959 Econometrica 27 34 The rational asset manager would hardly exchange an asset for the capitalized value of its earnings if he expected the price of the asset to rise.
1975 Business Week 1 Sept. 42/3 There is already a scramble among professional pension managers..to take advantage of PBGC's expressed desire to hire three asset managers and a custodial bank.
2000 CGU plc Ann. Rev. 1999 3/3 The new Board represents the experience and expertise required to take on the task of governing a world-class insurer and asset manager.
asset sale n. (also assets sale) the sale of all or part of the assets of a company or other entity; an instance of this.
ΘΚΠ
society > trade and finance > selling > a public sale > [noun] > other types of sale
rummage sale1756
handsale1766
trade sale1774
sheriff's sale1798
private treaty1858
asset sale1921
pre-sale1938
garage sale1966
tag sale1966
yard sale1976
car boot1995
1921 N.Y. Times 29 Mar. 1/2 (heading) Profit by assets sales is income.
1961 Times 20 June 18/2 Consolidated trading profit for 1960 came out at £701,000 (excluding a capital profit of £68,000 on asset sales).
2004 B. Bortolotti & D. Siniscalco Challenges of Privatization ii. 30 Privatization in..[Latin America] has been predominantly in the form of direct placement or asset sale.
asset-strip v. transitive to sell off the assets of (a company), esp. one recently taken over, in order to make a profit, without regard for the company's future.
ΚΠ
1978 Washington Post 2 Nov. (District Voters' Guide Suppl.) 2/6 A fund that is now being used to speculate against the dollar and asset-strip U.S. banks and corporations.
2005 Vanity Fair (N.Y.) Nov. 264/3 MCA had intended to asset-strip Sugar Hill from day one.
asset-stripper n. a person who or company which carries out asset-stripping.
ΘΚΠ
society > trade and finance > financial dealings > types of money-dealing > [noun] > converting into money or cash > specific company assets > one who
asset-stripper1971
1971 Times 30 June 20/3 Contrary to the popular suggestion that it is a [sic] asset stripper..it is someone who believes that he is capable of getting a better performance.
1984 Financial Times 21 Jan. 24 ‘We were asset-strippers,’ Mr. Rowland recalls proudly.
2002 Cheshire Life Aug. 87/2 Like a latterday asset-stripper, he eventually removed all the moulds and tools from the London potteries to Derby.
asset stripping n. the action of asset-strip vb.
ΘΚΠ
society > trade and finance > financial dealings > types of money-dealing > [noun] > converting into money or cash > specific company assets
asset stripping1971
1971 Times 17 Aug. 14/4 The company is only saved from an asset stripping bid by lack of attractive assets.
1983 Listener 18 Aug. 28/2 The financiers Humpage hoodwinks are either patricianly incompetent or else sharkishly bent and intent on making a quick asset-stripping killing.
2005 Wall St. Jrnl. 18 July (Central ed.) a10/3 In the 1990s, the poorly regulated sale of state-owned companies following communism's demise here often resulted in asset stripping.
asset value n. Finance the (theoretical) value of each of the shares in a company, calculated by dividing the value of the company's assets, less its liabilities, by the number of shares issued (cf. net asset value n. at net adj. Compounds).
ΘΚΠ
society > trade and finance > monetary value > [noun] > values in specific terms
book value1838
carrying value1864
written-down value1893
cash-value1898
asset value1902
resale value1913
points value1936
point value1939
shareholder value1965
1902 Econ. Jrnl. 12 174 It would take too long to enter here into the question as to how capitalisation should be related to actual asset value.
1930 Economist 1 Feb. 233/1 Shares of most of them are now selling below or close to their ‘break-up’ asset value.
2002 P. Augar & J. Palmer Rise Player Manager ii. 12 Corporate raiders used innovative financing techniques to buy shares that had fallen far below asset value.
This entry has been updated (OED Third Edition, December 2008; most recently modified version published online December 2021).
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