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- The book value of a plant asset is its cost minus the related accumulated depreciation. 固定资产的账面净值是它的成本价减相对应的累计折旧。
- Thus, many incidental costs may be included in the cost assigned to a plant asset. 因此,长期资产的成本可能包括很多附加成本。
- But if a company constructs a plant asset for its own use, the interest charges during the construction period are viewed as part of the asset's cost. 但如果公司购建长期资产自用,购建期的利息支出被视为该资产成本的一部分。
- This principle means that a company should not change from year to year the method used in computing the depreciation expense for a given plant asset. 该原则意即公司在计算任一长期资产每年的折旧费时不能随意改变折旧方法。
- The cost of a plant asset includes all expenditures that are reasonable and necessary for getting the asset to the desired location and ready for use. 长期资产的成本包括为将该资产购置到位并达到可以使用状态的所有合理、必需的开支。
- The cost of a plant asset is the purchase price, applicable tax- es, purchase commissions, and all other amounts paid to ac- quire the asset and to ready it for its intended use. 固定资产的成本包括买价、关税金、买佣金和其他为取得资产和使其达到交付使用状况的一切支出。
- The cost of a plant asset minus the total recorded depreciation, as shown by the Accumulated Depreciation account. The remaining undepreciated cost is also known as carrying value. 账面价值：等于厂场资产的成本减去已记录的折旧总额，即累计折旧账户中所显示的数额。剩余的未折旧成本也叫做帐面价值。
- Companies often purchase plant assets on an installment plan, or by issuing a note payable. 公司购买长期资产时经常使用分期付款方式或使用远期应付票据。
- Intangible assets are classified in the balance sheet as a subgroup of plant assets . 在资产负债表中无形资产被划分为长期资产下的一个类别。
- The plant was growing at an angle. 植物呈一定角度生长。
- Tangible plant assets, with the exception of land, are of use to a company for only a limited number of years. 有形长期资产,除了土地,对公司只有一定年限的使用价值。
- Sold some plant assets, the price is $100, the original cost is $20, the accumulated depreciation is $10. 销售厂房类资产,售价为100美元,原始成本为20美元,累计折旧为10美元
- We have explained that plant assets such as buildings and equipment depreciate because of physical deterioration or obsolescence. 我们已经解释了建筑物、设备等固定资产因为实物损耗或过时而折旧。
- For all categories of plant assets, there are three basic "accountable events": (1) acquisition, (2) allocation of the acquisition cost to expense over the asset's useful life (depreciation), and (3) sale or disposal. 所有类别的长期资产都有三个基本会计核算事项：(1)购置(2)将购置成本摊销到该资产存续期每一年的费用中(即折旧)(3)出售或清理。
- Plant property subject to depreciation, included are plant assets of limited useful life such as buildings and office equipment. 需折旧的固定资产。包括使用寿命有限的房屋和设备等。
- When plant assets are sold, any gain or loss on the disposal is computed by comparing the book value with the amount received from the sale. 当固定资产被出售时,任何处置的损失或收益都是通过比较账面净值和出售所得金额计算出来的。
- These assets, sometimes called non-current assets or plant assets, are used in the operation of the business rather than being held for sale. 这些资产有时称为非流动资产或厂房设备固定资产，是公司经营中为了使用而不是供销售而置存的资产。
- Meanwhile, depreciation of plant assets and amortization of intangible assets are so important for tax planning that we also discuss these topics. 同时,由于固定资产的折旧以及无形资产的计价与摊销对企业纳税筹划的重要影响,报告也将详细讨论。
- Plant assets which have physical substance, but which are not natural resources. Include land, buildings, and all types of equipment. 有形厂场资产：有实物形态的，但非自然资源的厂场资产。包括土地，建筑物，各类设备。
- The plant converts crude oil into gasoline. 这家工厂将原油加工成汽油。
