capital asset

短语

[法] 固定资产

词形变化

capital assets 复数 capital assets

释义与例句

n.
  1. 1.

    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.

    金融 商务
  2. 2.

    An asset in the sense of accounting, but also including financial assets such as stocks or bonds.

    商务 金融