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！
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.
正保会计网校2016年美国注册会计师考试辅导已经全面招生。了解美国注册会计师考试辅导课程>>
了解详情30000元/4科
