This question tests the basic understanding of what an 'asset' is in a business context. The correct answer is B, as an asset is considered a useful resource or advantage that a business owns. Option A is incorrect because an asset is not a liability or debt. Option C is incorrect because while assets can include cash, they are not limited to acting as a form of currency. Option D is incorrect because while assets can include ownership stakes, their primary function is not to symbolize ownership but to provide value or utility to the business.