Unit 5 Non-current asset I.pptVIP

Unit 5 Non-current asset 非流动资产 Key terms Non-current assets 非流动资产 Tangible assets 有形资产 Intangible assets 无形资产 Impairment loss 减值损失 Offset 抵消 Liquid assets 流动资产 Capital expenditure 资本性支出 Revenue expenditure 收益性支出 Property, plant and equipment 不动产、厂房、设备 Trade discount 商业折扣 Key terms Rebate 折扣、回扣 Non-refundable 不可退回的 Delivery and handling costs 运输及手续费 Installation costs 装配成本 Dismantling and removing 拆除移动 Start-up cost 开办（筹备）费用 Fair value 公允价值 Revaluation surplus 重估增值 Key terms Accumulated depreciation 累计折旧 Mine or quarry 开矿采石 Straight-line method 直线法 Unit-of-production 产量法 Reducing balance metho