1. Tangible or physical assets that can be seen and valued in financial statements, including property, equipment, inventory, and cash
The company's visible assets include real estate, machinery, and inventory worth $5 million.
Os ativos visíveis da empresa incluem imóveis, máquinas e estoque no valor de $5 milhões.
2. Assets with a physical presence that are easily identifiable and auditable in accounting
During the audit, they carefully documented all visible assets on the balance sheet.
Durante a auditoria, documentaram cuidadosamente todos os ativos visíveis no balanço patrimonial.