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。

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Long-term assets comprise long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.

长期资产包括长期投资、固定资产、无形资产、递延资产和其他长期资产。

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The fixed assets system maintains records of equipment, property, and other long-term assets that an organization owns.

固定资产系统维护有关组织拥有的设备、财产、以及其他长期资产的记录。

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The other, fee-based side of its business involves managing long-term investor assets in exchange-traded funds, mutual funds and money market accounts.

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