Fixed assets &intangible assets 固定资产和无形资产
Assets shall be grouped and itemized in the balance sheet according to their nature of liquidity, including current assets, long term investment, fixed assets, intangible assets and other assets.
在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。
Three types of assets are included in the balance sheet: current assets, fixed assets and intangible assets.
资产负债表中包含三种资产：流动资产，固定资产，和无形资产。
All expenditures incurred for the increase of fixed assets and intangible assets are capital expenditures.
凡是用于增加固定资产和无形资产而发生的各项支出，都是资本的支出。
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