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USCPA精選習題50：Regulation
成功離不開一點一滴的積累，對于USCPA考試，要想基礎打得好，就要做大量的習題。想要在uscpa考試中取得好成績，必然少不了每天的堅持。正保會計網校為大家整理了USCPA精選習題50：Regulation，希望大家利用好這些內容。
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.
【正確答案】d
【答案解析】
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.
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