新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
U.S.CPA練習(xí)題精選：REG 39
Which of the following statements is the best definition of real property?
a.Real property is land and intangible property in realized form.
b.Real property is all tangible property including land.
c.Real property is only land.
d.Real property is land and everything permanently attached to it.
答案：D
Explanation
Choice "d" is correct. Real property includes land and all items permanently affixed to the land (e.g., buildings, paving, etc.)
Choice "c" is incorrect. Real property includes more than just the land (as per the explanation above); it includes all items permanently affixed to land.
Choice "b" is incorrect. "All" tangible property could include moveable personal property and is therefore, incorrect.
Choice "a" is incorrect. "Intangible property in realized form" is a distracter and a contradiction in terms.
推薦閱讀
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號