| 单词 | capital asset |
| 释义 | capital asset = fixed asset An asset that is expected to be used for a considerable time in a trade or business (compare current assets). Examples of capital assets in most businesses are land and buildings, plant and machinery, investments in subsidiary companies, goodwill, and motor vehicles, although in the hands of dealers these assets would become current assets. The costs of these assets are normally written off against profits over their expected useful life spans by deducting an item for depreciation from their book value each year. |
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