摘要
随着经济全球化的加快,英语已成为会计人员必须掌握的一门语言工具。为了有助于读者朋友对会计英语的系统掌握,我们开设了“会计英语导航”栏目。同时欢迎广大读者对本栏目内容提出意见和建议。
Helen（H）：What do long-lived assets mean？
Peter（P）：They mean those lasting assets the business purchases for use in business operations rather than for resale to customers, H：What specific assets do they include？
P： They consist of three major categories namely plant and equipment, intangible assets and natural resources. Plant and equipment mainly include land, buildings, machinery, furniture, office equipment and automobiles. Intangible assets mainly include patents, trademarks, copyrights and goodwill Major natural resources are mining properties, oil, gas and tracks of standing timber.
