Last Updated
：2025/11/23
capital asset
Noun
Japanese Meaning
会計上、バランスシートに資本として計上される資産。具体的には、工場や森林のように、さらなる財産や利益を生み出す能力を持つ資産を指します。
Sense（1）
（ plural ）
Quizzes for review
(accounting) An asset that is recorded on a balance sheet as capital - that is, property that creates more property, such as a factory that creates shoes, or a forest that yields a quantity of wood.
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capital asset
The company invested in a new capital asset, building a factory that will produce footwear for the next twenty years.
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The company invested in a new capital asset, building a factory that will produce footwear for the next twenty years.
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