The term plant and equipment is used to describe long-lived assets 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
The term plant assets (or plant and equipment) describes long-lived assets acquired for use in business operations rather than for resale to customers.