会计英语第十二单元课件.pptVIP

Unit Twelve Plant and Equipment Learning Objectives: 1 what’s the concept of plant and equipment? 2 Categories of plant and equipment 3 How to determine the cost of plant and equipment under the different circumstances? 4 Understand depreciation correctly? 5 The causes of depreciation 6 Use the different methods to compute the depreciation 一 Definition “plant and equipment”--------long-lived assets acquired for use in the operation of the business. (not intended for resale to customers) Attention: From another viewpoint : “plant and equipment asset” as a stream of services to be rece