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2016美國注冊會計師Regulation模擬試題（1）
為了使廣大美國注冊會計師考生能夠順利通過考試，如下是網(wǎng)校為美國注冊會計師考生整理的習(xí)題，希望對大家有所幫互助！
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.
正保會計網(wǎng)校2016年美國注冊會計師考試輔導(dǎo)已經(jīng)全面招生。了解美國注冊會計師考試輔導(dǎo)課程>>
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