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| 31. | cost of an asset |
| 资产成本 |
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| 32. | Risk-Free Asset |
| 无风险资产 |
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| 33. | asset carrying values |
| 资产帐面价值 |
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| 34. | Return on Asset(ROA) |
| 资产报酬率 |
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| 35. | asset inventory shorts |
| 资产盘亏 |
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| 36. | Depreciation(of an asset) |
| （资产）折旧 |
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| 37. | asset inventory surplus |
| 资产盘盈 |
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| 38. | understatement of an asset |
| 少报资产 |
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| 39. | asset recognition |
| 资产的认列 |
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| 40. | asset depreciation range |
| 资产折旧幅度 |
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