为了使广大美国注册会计师考生能够顺利通过考试,如下是网校为美国注册会计师考生整理的习题,希望对大家有所帮互助!
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.
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