The term fixed assets has long been used in accounting literature to describe all types of plant and equipment.
长期以来，会计文献一直使用“固定资产”这一名词来代表各种厂房和设备。
Fixed assets are the long-lived assets used in the production of goods or services.
固定资产是在产品和服务的生产过程中使用的寿命较长的资产。
Thee term fixed assets has long been used in accounting literature to describe all types of plant and equipment.
长期以来，会计文献一直使用用“固定资产”这一名词来代表各种厂房和设备。
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