单词学习：capital asset 财经/会计
capital asset
/ˈkæpɪtl ˈæset/
资本资产，指企业或个人拥有的、用于长期经营而非短期出售的资产，如土地、建筑物、设备、知识产权等。
The company's new factory is recorded as a capital asset on the balance sheet, as explained by Mr. Gu during the accounting lecture.
正如顾老师在会计课上解释的那样，公司的新工厂在资产负债表上被记录为一项资本资产。
单词卡片
卡片已就绪
