The term plant and equipment is used to describe long-livedassets acquired for use in the operation of the business and not intended for resale to customers.
术语“厂房和设备”用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。
2
Fixed assets are the long-livedassets used in the production of goods or services.
固定资产是在产品和服务的生产过程中使用的寿命较长的资产。
3
The term plant assets (or plant and equipment) describes long-livedassets acquired for use in business operations rather than for resale to customers.