Long-term Assets 和 Long-term liabilities

　　Long-term（長(zhǎng)期的）和Assets、Liabilities結(jié)合，分別構(gòu)成Long-term assets（長(zhǎng)期資產(chǎn)）和Long-term liabilities（長(zhǎng)期負(fù)債）。

　　Long-term assets（長(zhǎng)期資產(chǎn)）也有寫成Long-lived assets 的，與Fixed assets（固定資產(chǎn)）、Plant and equipment（廠房和設(shè)備），甚至還有property（財(cái)產(chǎn)）相互重疊。請(qǐng)看幾個(gè)例句：

　　1. Long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period.

　　長(zhǎng)期資產(chǎn)有如下特征：經(jīng)濟(jì)價(jià)值高，具有實(shí)物形態(tài)或不具有實(shí)物形態(tài)，使用年限超過(guò)一個(gè)會(huì)計(jì)期間。

　　2. Long-term assets are classified into tangible assets and intangible assets.

　　長(zhǎng)期資產(chǎn)可以分為有形資產(chǎn)和無(wú)形資產(chǎn)。

　　3. Tangible assets include land, buildings, plant and equipment.

　　有形資產(chǎn)包括土地、房屋、廠房和設(shè)備

　　4. The term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers.

　　術(shù)語(yǔ)“廠房和設(shè)備”用來(lái)描述企業(yè)為經(jīng)營(yíng)使用而購(gòu)買并不打算再出售給顧客的長(zhǎng)期資產(chǎn)。

　　5. The term fixed assets has long been used in accounting literature to describe all types of plant and equipment.

　　長(zhǎng)期以來(lái)，會(huì)計(jì)文獻(xiàn)一直使用“固定資產(chǎn)”這一名詞來(lái)代表各種廠房和設(shè)備。

　　6. The term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and non-current.

　　無(wú)形資產(chǎn)是指應(yīng)用于企業(yè)的經(jīng)營(yíng)活動(dòng)，但沒(méi)有實(shí)物形態(tài)且非流動(dòng)的資產(chǎn)。

　　7. Intangible assets include goodwill, patents, trademarks, copyrights, and franchise.

　　無(wú)形資產(chǎn)包括商譽(yù)、專利權(quán)、商標(biāo)、版權(quán)，以及專營(yíng)權(quán)。

　　Long-term assets（長(zhǎng)期負(fù)債）是企業(yè)由于過(guò)去交易事實(shí)或行為而產(chǎn)生的，并將于一年或超過(guò)一年的一個(gè)營(yíng)業(yè)周期以上償還的債務(wù)。一般有應(yīng)付公司債券、應(yīng)付長(zhǎng)期票據(jù)等。例如：

　　8. Long-term liabilities are obligations that do not qualify as current liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.

　　長(zhǎng)期負(fù)債是指不符合流動(dòng)負(fù)債條件的負(fù)債。應(yīng)付抵押借款、長(zhǎng)期租賃、應(yīng)付長(zhǎng)期票據(jù)，以及應(yīng)付債券都是長(zhǎng)期負(fù)債的一些例子。

　　9. Long-term liabilities are measured in accordance with historical cost principle.

　　長(zhǎng)期負(fù)債按照歷史成本原則計(jì)量。

　　10. Bonds payable are the typical example of long-term liabilities.

　　應(yīng)付債券是長(zhǎng)期負(fù)債的典型例子。