為幫助廣大考生迎戰(zhàn)2015年USCPA考試，高頓網(wǎng)校為考生們推出了考試名師免費(fèi)直播答疑與講義免費(fèi)下載！進(jìn)入直播>>
　　Topic：Capital asset
　　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.
　　高頓網(wǎng)校免費(fèi)題庫(kù)，通過(guò)針對(duì)性地講解、訓(xùn)練、答疑、模考，對(duì)學(xué)習(xí)過(guò)程進(jìn)行全程跟蹤、專家權(quán)威解析與指導(dǎo)，幫助考生全面提升備考效果。