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）：Natural resources are also long-lived assets, aren＇t they？
Peter （P）：Yes, and they are tangible long-lived assets. Many balance sheets group all tangible long-lived assets into one single category-namely property, plant and equipment. ＂Property＂ in this category refers to natural resources.
