會(huì)計(jì)詞匯中英文對(duì)照（四）

　　3、 固定資產(chǎn) property , plant, and equipment
　　141 土地 land
　　1411 土地 land
　　1418 土地-重估增值 land - r*uation increments
　　142 土地改良物 land improvements
　　1421 土地改良物 land improvements
　　1428 土地改良物 -重估增值 land improvements - r*uation increments
　　1429 累積折舊 -土地改良物 accumulated depreciation - land improvements
　　143 房屋及建物 buildings
　　1431 房屋及建物 buildings
　　1438 房屋及建物 -重估增值 buildings -r*uation increments
　　1439 累積折舊 -房屋及建物 accumulated depreciation - buildings
　　144~146 機(jī)（器）具及設(shè)備 machinery and equipment
　　1441 機(jī)（器）具 machinery
　　1448 機(jī)（器）具 -重估增值 machinery - r*uation increments
　　1449 累積折舊 -機(jī)（器）具 accumulated depreciation - machinery
　　151 租賃資產(chǎn) leased assets
　　1511 租賃資產(chǎn) leased assets
　　1519 累積折舊 -租賃資產(chǎn) accumulated depreciation - leased assets
　　152 租賃權(quán)益改良 leasehold improvements
　　1521 租賃權(quán)益改良 leasehold improvements
　　1529 累積折舊- 租賃權(quán)益改良 accumulated depreciation - leasehold improvements
　　156 未完工程及預(yù)付購(gòu)置設(shè)備款 construction in progress and prepayments forequipment
　　1561 未完工程 construction in progress
　　1562 預(yù)付購(gòu)置設(shè)備款 prepayment for equipment
　　158 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment
　　1581 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment
　　1588 雜項(xiàng)固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipment - r*uation increments
　　1589 累積折舊- 雜項(xiàng)固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment