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美國注冊(cè)會(huì)計(jì)師USCPA考點(diǎn)解析

高頓網(wǎng)校2014-10-17 09:03Judy
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　　Topic

　　Content:哪一項(xiàng)是capital asset

　　考點(diǎn)解析

　　Capital asset:

　　personal use property （注意不是personal property）

　　investment purpose property

　　注意與business property分別

　　Sample Question

　　Capital assets include

　　a. A corporation’s accounts receivable from the sale of its inventory.

　　b. Seven-year MACRS property used in a corporation’s trade or business.

　　c. A manufacturing company’s investment in US Treasury bonds.

　　d. A corporate real estate developer’s unimproved land that is to be subdivided to build homes, which will be sold to customers.

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