会计英语unit_8_Fixed_Assets__Intangible_Assets教材教学课件.pptVIP

* * Unit 8 Fixed Assets Intangible Assets Ⅰ Fixed Assets Ⅱ Intangible Assets Ⅰ Fixed Assets Fixed assets are long-term or relatively permanent assets like land, building, equipment, etc. They’re long-lived assets because their useful lives are expected to last for more than one year. Fixed assets are critical to a company’s success because they determine the company’s capacity and performance. Many companies have substantial investments in fixed assets. 1. Acquisition for Fixed Assets The acquisition cost is recorded at historical cost to get them in place and ready to use, including all ex