capital assets
US /ˈkæpɪtəl ˈæsɛts/
UK /ˈkæpɪtəl ˈæsɛts/
複數名詞
資本資產
significant assets such as property, plant, and equipment that a company owns and uses to generate income
範例:
•
The company invested heavily in new machinery, which are considered capital assets.
該公司在新機器上投入巨資，這些機器被視為資本資產。
•
Selling capital assets can have tax implications.
出售資本資產可能會產生稅務影響。