资产是因过去交易所获得的可能未来经济效益。而负债则为该交易所导致可能的未来经济损失。有些人轻率的将所有出资买来的房地产、机器设备、交通工具,都视为资产,不论其是否带来经济效益。这在整体经济景气时期,有其道理,因为房地产能升值,机器设备所生产的产品能卖出赚钱,交通工具 Assets are the likely future economic benefits gained from past transactions. While liabilities are the possible future economic losses of the transaction. Some people flirtatiously treat all the real estate, machinery and equipment, and transportation vehicles that are financed as assets, regardless of whether they bring economic benefits or not. This is in the overall economic boom period, it makes sense, because the real estate can appreciate, the products produced by machinery and equipment can sell to make money, transport