capital assets
US /ˈkæpɪtəl ˈæsɛts/
UK /ˈkæpɪtəl ˈæsɛts/
复数名词
资本资产
significant assets such as property, plant, and equipment that a company owns and uses to generate income
示例:
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The company invested heavily in new machinery, which are considered capital assets.
该公司在新机器上投入巨资，这些机器被视为资本资产。
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Selling capital assets can have tax implications.
出售资本资产可能会产生税务影响。