capital asset

English

capital asset (plural capital assets)

(accounting) An asset that is recorded on a balance sheet as capital - that is, property that creates more property, such as a factory that creates shoes, or a forest that yields a quantity of wood.
(finance) An asset in the sense of accounting, but also including financial assets such as stocks or bonds.

单词	capital asset
释义	capital asset English Noun capital asset (plural capital assets) (accounting) An asset that is recorded on a balance sheet as capital - that is, property that creates more property, such as a factory that creates shoes, or a forest that yields a quantity of wood. (finance) An asset in the sense of accounting, but also including financial assets such as stocks or bonds. Further reading “capital assets”, in Merriam-Webster Online Dictionary “capital assets” in the Cambridge English Dictionary, Cambridge: Cambridge University Press. “capital assets” in Longman Dictionary of Contemporary English, Longman. “capital asset” (US) / “capital asset” (UK) in Macmillan English Dictionary.
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