中文：

资产流转是指企业或个人在不同形态的资产之间进行转换或交易的过程。在经济学中，资产流转是一种重要的经济活动，它不仅可以帮助企业或个人实现资产价值的最大化，还可以促进市场经济的繁荣发展。

资产流转的主要形式包括购买、出售、租赁、借贷等。其中，购买和出售是最为常见的形式。购买是指企业或个人以一定的货币资金购买资产，从而获得资产的所有权和使用权；出售是指企业或个人通过出售资产获取货币资金，从而转移资产的所有权和使用权。此外，租赁和借贷也是资产流转的重要形式。租赁是指企业或个人将资产出租给其他企业或个人，以获取租金收入；借贷是指企业或个人通过借款获取资金，以增加资产购买或扩大经营规模。

资产流转的意义在于优化资源配置、提高经济效益和促进经济发展。通过资产流转，企业或个人可以调整资产结构，将无效或低效的资产转化为有效或高效的资产，从而提高资产的使用效率和收益水平。此外，资产流转还可以促进市场竞争，推动商品流通和经济发展。

英文：

Asset turnover refers to the process of converting or trading assets between different forms for enterprises or individuals. In economics, asset turnover is an important economic activity, which can not only help enterprises or individuals maximize asset value, but also promote the prosperity and development of a market economy.

The main forms of asset turnover include purchase, sale, lease, loan, etc. Among them, purchase and sale are the most common forms. Purchase refers to the purchase of assets by enterprises or individuals with a certain amount of monetary funds, thereby obtaining the ownership and use right of the assets; sale refers to the transfer of asset ownership and use right by selling assets to obtain monetary funds. In addition, lease and loan are also important forms of asset turnover. Lease refers to the rental of assets to other enterprises or individuals by enterprises or individuals to obtain rental income; loan refers to the acquisition of funds through borrowing by enterprises or individuals to increase asset purchases or expand business scale.

The significance of asset turnover lies in optimizing resource allocation, improving economic efficiency and promoting economic development. Through asset turnover, enterprises or individuals can adjust asset structure, convert ineffective or inefficient assets into effective or efficient assets, thereby improving the use efficiency and income level of assets. In addition, asset turnover can also promote market competition and promote commodity circulation and economic development.