2016美國(guó)注冊(cè)會(huì)計(jì)師Regulation模擬試題（1）

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯： 2016/01/08 14:32:38　字體：大小

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Capital assets include:

a. A corporation's accounts receivable from the sale of its inventory.

b. A corporate real estate developer's unimproved land that is to be subdivided to build homes, which will be sold to customers.

c. A manufacturing company's investment in U.S. Treasury bonds.

d. Seven-year MACRS property used in a corporation's trade or business.

答案：C

Explanation

Choice "c" is correct. Investment assets of a taxpayer that are not inventory are capital assets. The manufacturing company would have capital assets including an investment in U.S. Treasury bonds.

Choice "a" is incorrect. Accounts receivable generated from the sale of inventory are excluded from the statutory definition of capital assets.

Choice "d" is incorrect. Depreciable property used in a trade or business is excluded from the statutory definition of capital assets.

Choice "b" is incorrect. Land is usually a capital asset, but when it is effectively inventory, as when it is used by a developer to be subdivided, it is excluded from the statutory definition of capital assets.

正保會(huì)計(jì)網(wǎng)校2016年美國(guó)注冊(cè)會(huì)計(jì)師考試輔導(dǎo)已經(jīng)全面招生。了解美國(guó)注冊(cè)會(huì)計(jì)師考試輔導(dǎo)課程>>

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