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。
The term plant assets (or plant and equipment) describes long-lived assets acquired for use in business operations rather than for resale to customers.
长期资产指的是为企业经营而非为销售给客户所购的存续期较长的资产。
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