2) Backed-Assets
担保资产
1.
This paper first introduce the conception and the operation process of Asset-Securitization,then discusses the accounting treatment on the first formation and transfer of the Secured-assets,lastly,comments on the development of the accounting treatment of the transfer of Backed-Assets.
本文首先介绍了资产证券化的概念、运行过程，以及证券化交易中担保资产的含义。
3) asset cover
资产担保,资产保证
4) Chattel secured financing
动产担保融资
1.
Chattel secured financing is the way of financing guaranteed by chattel.
动产担保融资是以动产为担保物的融资形式。
5) abs
[英][æbz] [美][æbz]
资产担保证券
6) Asset-Backed-Securitization
ABs(资产担保证券)
补充资料：国有非经营性资产转经营性资产
国有非经营性资产转经营性资产%26#8212;%26#8212;是指行政事业单位在保证完成正常工作的前提下，按照国家有关政策规定，将国有非经营性资产以出租、出借等形式从事生产经营活动。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条