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下列各項(xiàng)中，資產(chǎn)特征表述正確的有（ ）。
A.資產(chǎn)是由過(guò)去的交易或事項(xiàng)形成的
B.資產(chǎn)是企業(yè)擁有或控制的資源
C.資產(chǎn)是預(yù)期能給企業(yè)帶來(lái)經(jīng)濟(jì)利益的經(jīng)濟(jì)資源
D.資產(chǎn)必須是有形態(tài)的實(shí)物資產(chǎn)
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下列各項(xiàng)中，資產(chǎn)特征表述正確的有（ ）。
A.資產(chǎn)是由過(guò)去的交易或事項(xiàng)形成的
B.資產(chǎn)是企業(yè)擁有或控制的資源
C.資產(chǎn)是預(yù)期能給企業(yè)帶來(lái)經(jīng)濟(jì)利益的經(jīng)濟(jì)資源
D.資產(chǎn)必須是有形態(tài)的實(shí)物資產(chǎn)
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