在公司财务语境中,有个术语叫资本资产(英文:capital asset),这个词汇听起来有些让人不明所以,那它究竟是什么意思呢?所谓资本资产,指的是:由公司所有,且预期能在较长一段时间内产生价值的某项财产(property)。此项财产主要用于公司日常经营,且通常并不出售。资本资产的例子包括:办公大楼、厂房、电脑、生产设备、车...
Temasek's $54 billion asset management unit Seviora is opening an office in Abu Dhabi Thu, Apr 10th 2025 watch now video04:34 David Goldwyn explains why oil could fall to $50 a barrel Wed, Apr 9th 2025 watch now video05:53 OPEC is still holding a lot of the cards, energy analyst...
1. the city or town that is the official seat of government of a country, state, etc. 2. a city regarded as being of special eminence in some field: the dance capital. 3. capital letter. 4. the wealth, as in money or property, owned or employed in business by an individual, fir...
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Securitisation is the process of converting illiquid assets into marketable asset-backed securities. The oldest and historically most common type of asset securitisation is the mortgage-backed bond or security (MBS). Asset securitisation (or securitisation) is the conversion of illiquid assets into marke...
Answer to: Is land classified as an asset, a liability, or capital? Explain. By signing up, you'll get thousands of step-by-step solutions to your...
A capital asset includes a wide range of assets that are considered to be desirable and of immediate use or worth to the owner. The assets are also expected to be in use for a long period of time. Most often, a capital asset is thought of as an asset that can be touched and used ...
2. The capital asset pricing model (CAPM) The capital asset pricing model (CAPM) equation quoted in the formula sheet is: E(ri) = Rf + ßi(E(rm)– Rf) Where: E(ri) = the return from the investment Rf = the risk free rate of return ßi = the beta valu...
A capital loss is incurred when a capital asset is sold for less than its purchase price. Investopedia / Mira Norian Understanding Capital Gains As noted above, capital gains represent theincrease in the value of an asset. These gains are typically realized at the time that the asset is sold...
Capital assets can also be damaged or become obsolete. When anasset is impaired, its fair value decreases, which will lead to an adjustment of book value on the balance sheet. A loss will also be recognized on the income statement. If the carrying amount exceeds the recoverable amount, anim...