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词汇 capital-asset
语种 英语、汉语、英汉翻译、汉英翻译
释义 capital asset
noun[ C,usually plural ]
ukus(alsofixed asset); (UK alsochargeable asset)
ACCOUNTING
something, such as land, buildings, equipment, etc., which is owned by a company and which is used to produce income for the company:
The company's loans are secured by specific capital assets.

Examples of capital asset


capital asset
Recognizing the earth as the original capitalasset places the true value on the human support system known as the environment.
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Wikipedia

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Ordinary income stands in contrast to capital gain, which is defined as gain from the sale or exchange of a capitalasset.
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By receiving shares instead of cash the realisation of the capitalasset can be delayed to take better advantage of capital loss offsets.
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Wikipedia

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The taxpayer does not question the capitalization of these other items, because they are elements of the cost of acquiring a capitalasset.
From
Wikipedia

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The cost of capital for the firm's equity is usually estimated using the capitalasset pricing model.
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Wikipedia

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A common way of estimating shareholders' discount rates uses share price data is known as the capitalasset pricing model.
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Wikipedia

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The capitalasset pricing model made some predictions of return versus beta.
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Wikipedia

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A personal residence is a capitalasset to the homeowner.
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Wikipedia

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A capitalasset is an asset that provides goods and/or services that are required for, or contribute to, our well being.
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Wikipedia

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As a tangible asset land is represented in accounting as a fixed asset or a capitalasset.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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更新时间:2025/7/19 14:02:53