asset/ property 
二者都可以作为资产、财产理解，都可以包括动产、不动产，有形资产和无形资产。

区别：

asset主要侧重于可以动用的资源；

property则侧重于表达对财产的所有和支配的权利。

因此，在选词时，如果着重表达可以用资产支付或者购买，则用asset，且通常为复数形式；如果这种表达对财产的占有、转让、租赁、抵押等权利，则用property。另外，动产和不动产通常为personal property 和real property，或movable and immovable property，无形资产和有形资产为tangible and intangible property。

例There are not much assets left of the company after its liquidation。

参考译文：公司清算后，资产已经所剩无几了。

例copyright is one of the most important tangible properties owned by the commercial entities.

参考译文：著作权是商业实体拥有的最重要的无形资产之一。

例 The Directors believe that an ability to repurchase the Shares subject to the Repurchase Mandate would give the Company additional flexibility that would be beneficial to the Company and the Shareholders as a whole as such repurchases may, depending on market conditions and funding arrangements at the time, lead to an enhancement of the net asset value of the Company and/or its earnings per Share.

参考译文：董事认为购回授权所赋予之购回股份权力可增加本公司之灵活性，对本公司及股东整体而言有利，因为如当时市况及融资安排配合，购回可提高本公司资产净值及╱ 或每股盈利。

例 Finance leases are capitalised at the lease’s commencement at the lower of the fair value of the leased property and the present value of the minimum lease payments.

参考译文：融资租约于租赁开始时按租赁物业之公平价值 及最低租赁付款之现值两者中之较低者入账。

例 When converting into money or selling off the mortgaged property, its marker price shall be referred to.

参考译文：抵押财产折价或者变卖的，应当参照市场价格。