The word 资产 is formed through a conceptual combination where the first character 资 (zī), which carries the core idea of "resources", "capital", or "funds", is paired with the second character 产 (chǎn), meaning "property", "estate", or "that which is produced". Together, they create a compound that conceptually fuses the notions of foundational capital or resources (资) with the tangible or intangible holdings generated from them (产), resulting in the integrated concept of "assets", meaning valuable resources owned that constitute one's property or wealth.