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关于资产，《国际会计准则》中将资产定义为“资产是指作为以往事项的结果而由企业控制的可望向企业流入未来经济利益的资源”。我国《企业财务会计报告条例》对资产的定义是：“资产是指过去的交易、事项形成并由企业拥有或控制的资源，该资源预期会给企业带来经济利益。”21个景点“一票制”的收费标准，旺季190元/人，淡季160元/人“190元，还有90元的观光车，单独去某个景区的门票没有，还是“一票制”的，必须买全票。”
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