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USCPA精选习题50：Regulation
成功离不开一点一滴的积累，对于USCPA考试，要想基础打得好，就要做大量的习题。想要在uscpa考试中取得好成绩，必然少不了每天的坚持。正保会计网校为大家整理了USCPA精选习题50：Regulation，希望大家利用好这些内容。
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.
【正确答案】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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