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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。”
近日，韩国首尔一家皮肤科的20名顾客在注射麻醉药异丙酚后做了整容手术，不料却集体患上败血症，并被送院治疗。所幸均无生命危险，卫生部门推测称，该皮肤科的注射剂存在变质的可能。
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