[, ] () an item of value that a company owns and will keep, such as buildings, machinery, vehicles, shares in other companies, etc. 资本资产（属於企业并可以长期使用的建筑物、机器、车辆、其他公司的股份等具价值的项目）◆The company must include an inventory and valuation of its capital assets in the financial statement. 公司的财务报表里必须包含资本资产库存估价。➡current asset