这种东西即使不明白，一个古狗就解决问题了。哪儿有论文给解释资本和资产啊，那还叫论文吗？这年头，连“论文”这个词都被滥用了。
asset
Definition
Any item of economic value owned by an individual or corporation, especially that which could be converted to cash. Examples are cash, securities, accounts receivable, inventory, office equipment, real estate, a car, and other property. On a balance sheet, assets are equal to the sum of liabilities, common stock, preferred stock, and retained earnings.
From an accounting perspective, assets are divided into the following categories: current assets (cash and other liquid items), long-term assets (real estate, plant, equipment), prepaid and deferred assets (expenditures for future costs such as insurance, rent, interest), and intangible assets (trademarks, patents, copyrights, goodwill).
capital
Definition 1
Cash or goods used to generate income either by investing in a business or a different income property.
Definition 2
The net worth of a business; that is, the amount by which its assets exceed its liabilities.
Definition 3
The money, property, and other valuables which collectively represent the wealth of an individual or business.
折现率
From 路透金融词典
贴现率
贴现率
Discount Rate
Tiexianlv
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雷达卡
帮忙点点，谢谢啦。
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