| 词汇 | capital-asset |
| 释义 | capital asset noun[ C,usually plural ] ukus(alsofixed asset); (UK alsochargeable asset) ACCOUNTING something, such as land, buildings, equipment, etc., which is owned by a company and which is used to produce income for the company: The company's loans are secured by specific capital assets. Examples of capital assetcapital asset Recognizing the earth as the original capitalasset places the true value on the human support system known as the environment. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Ordinary income stands in contrast to capital gain, which is defined as gain from the sale or exchange of a capitalasset. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. By receiving shares instead of cash the realisation of the capitalasset can be delayed to take better advantage of capital loss offsets. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The taxpayer does not question the capitalization of these other items, because they are elements of the cost of acquiring a capitalasset. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The cost of capital for the firm's equity is usually estimated using the capitalasset pricing model. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. A common way of estimating shareholders' discount rates uses share price data is known as the capitalasset pricing model. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The capitalasset pricing model made some predictions of return versus beta. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. A personal residence is a capitalasset to the homeowner. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. A capitalasset is an asset that provides goods and/or services that are required for, or contribute to, our well being. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. As a tangible asset land is represented in accounting as a fixed asset or a capitalasset. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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