英和和英

発音

名詞

fixed asset (plural fixed assets)

1. (business, accounting) Asset or property which cannot easily be converted into cash, such as land, buildings and machinery.

   Synonym: non-current asset

   Coordinate terms: current asset, intangible asset, wasting asset

使用する際の注意点

The plural form is more usual.

下位語

• property plant and equipment, PP&E

参考

• fixed capital
• capital asset
• chargeable asset

Further reading

• “fixed asset” in Longman Dictionary of Contemporary English, Longman.
• “fixed assets” in Longman Dictionary of Contemporary English, Longman.
• “fixed assets”, in Cambridge English Dictionary, Cambridge, Cambridgeshire: Cambridge University Press, 1999–present.
• “fixed assets”, in Merriam-Webster.com Online Dictionary, Springfield, Mass.: Merriam-Webster, 1996–present.