西方财务会计_chapter8(1)
INTRODUCTION
Noncurrent tangible assets.Acquired for use in the operation of the business.The accounts that make up plant assets appear on the balance sheet after current assets and long-term investments.Other titles for plant assets are fixed assets;property and equipment; and property,plant,and equipment.Plant assets should be expected to last for more than one accounting period.Plant assets are usually depreciable property except for land.Examples:land,buildings,office mach ...