| 单词 | capital asset |
| 释义 | capital asset From Longman Business Dictionarycapital assetˌcapital ˈasset American English, chargeable asset British English [countable]TAXACCOUNTINGFINANCE1something such as land, buildings, or machinery used by a business to produce its goods or servicesSYNFIXED ASSETthe company’s investment in capital assets2an asset on which CAPITAL GAINS TAX must be paid if it is sold → asset |
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