英文名称：Capital Asset 中文名称：资本资产
在会计业务中，指资产负债表中的资本项目；在金融市场中，指长期持有能够产生资本收益各类资产，比如用于出租的房屋、股票或债券等。
A type of asset that is not easily sold in the regular course of a business's operations for cash and is generally owned for its role in contributing to the business's ability to generate profit. Furthermore, it is expected that the benefits gained from the asset will extend beyond a time span of one year. On a business's balance sheet, capital assets are represented by the property, plant and equipment figure.
Examples include land, buildings, machinery, etc. Generally, these are assets that cannot quickly be turned into cash and are often only liquidated in a worst-case scenario. For example, a company might look at selling a capital asset if it was looking at restructuring or the business was engaged in bankruptcy proceedings.
Depending on the business involved, capital assets may represent the majority of assets that are owned. For example, in equipment heavy operations such as oil exploration, it is not surprising to find the majority of a business's assets to be capital assets.
深圳投融网商务有限公司是一家专注企业投融资与上市服务的专业机构。公司团队来自国内外的投行精英，具备丰富的国内外的投资银行从业经验，拥有丰富的金融、财务、管理、审计、法律等专业知识与上市辅导经验。
投融网（www.ipo.hk）创建于2011年，拥有300万+俱乐部成员，涵盖银行、券商、信托、政府平台公司、上市公司、拟上市公司、融资租赁公司、商业保理公司、公募基金、私募基金、风险投资机构、天使投资机构、律师事务所、会计师事务所、评估机构、新闻媒体、高净值个人投资者等。秉承链接、赋能、共赢的经营理念，构建了高效的投融资与上市服务生态圈。
欢迎各类机构洽谈合作。
邮箱：service@ipo.hk
电话：0755-33572246
