只有在企业正常的经营过程中运用的资产才被看作财产、厂房和设备。

Only assets used in the normal operations of the business should be classified as property, plant, and equipment.

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通过分析资产重组的主要方式在我国企业改制方面的具体运用，阐明了我国企业在资产重组过程中存在的主要问题及其不良影响。

In this paper major ways of asset restructuring in China are studied, and problems in the process and their negative impact are addressed in detail.

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但是在日后该资产处置时却有违初衷，影响到了相关的损益账户，这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵，这是当前会计处理的缺陷。

The enterprise can manipulate the margin by handling the operation of "accepting the non-cash asset denotation" which is the defect of the present deposition of the accounting treatment.

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