会计英语第7章.pptxVIP

会计英语;5.1 Fixed Assets 5.1.1 Definition and Characteristics of Fixed Assets Long-lived assets acquired for use in the operation of the business but not intended for resale to customers. The common examples of fixed assets include houses, buildings, machinery, vehicle and other equipment and tools related to production and operation. .;1. Fixed Assets Belong to Tangible Assets Fixed assets are existing entities which can be seen and felt. They are different from intangible assets, accounts receivable, and other receivables. For an intangible asset, although it can be used for a long time, an