long-lived asset

基本解釋

A cost incurred to acquire a long-lived asset. An expenditure that will benefit several accounting periods.
為了獲取長(zhǎng)期使用資產(chǎn)所發(fā)生的成本。這一支出將使未來多個(gè)會(huì)計(jì)期間受益。
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An accumulation of cost significantly greater than the amount originally expected to acquire or construct a long-lived asset.
費(fèi)用的一個(gè)積聚重要地比較棒的比較數(shù)量本來期望獲得或構(gòu)造一個(gè)長(zhǎng)命的資產(chǎn)。
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That goal is to allocate the acquisition cost of a long-lived asset to expense over the years in which the asset contributes to revenue.
那目的就是將長(zhǎng)期資產(chǎn)的獲取成本在該資產(chǎn)產(chǎn)生收益的各年度中分配到費(fèi)用賬戶中去。

This broad rule enables companies to hide long-lived asset impairments in operating earnings.
FORBES: What You Don't Know About Reported Earnings Can Cost You Dearly

長(zhǎng)期資產(chǎn)
At last the thesis gives some suggestions on how to supervise the use of the long-lived asset’s impairment policies in the right ways.
最后結(jié)合檢驗(yàn)結(jié)果和我國(guó)長(zhǎng)期資產(chǎn)減值規(guī)范的最新變化對(duì)我國(guó)監(jiān)督長(zhǎng)期資產(chǎn)減值會(huì)計(jì)政策正確運(yùn)用提出一些建議。