另外，固定资产一词通常仅在会计文献中使用，在企业会计报表中一般使用厂房和设备（plant and equipment）或财产、厂房和设备(property， plant and equipment )这类词汇。
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turnover of plant and equipment 厂房设备周转率
new plant and equipment expenditures 新厂房和机器设备支出
Property Plant and Equipment 自用固定资产 ; 固定资产 ; 非货币性资产交换
disposal of plant and equipment [工业] 厂房和设备的处理
Properties plant and equipment-cost 属性厂房和设备成本 ; 物业厂房及设备 ; 费用
additions to plant and equipment 增设厂房设备 ; [工经] 增置的厂房和设备
salvage of plant and equipment 厂房和设备残值
Main Plant and Equipment 主要机械设备
trade-ins of plant and equipment 厂房和设备的折价物
The company has been investing in new plant and equipment.
这家公司一直在投资购置新机器和设备。
Companies may start to invest in plant and equipment abroad where costs may be lower.
各公司可能要开始在国外投资大型机械设备，那里成本可能低一些。
Isn't there some real interest rate that would convince firms to update their plant and equipment?
也不会有一些实际利率来说服企业更新自己的厂房或设备吗？
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