新浪博客

金融英语：Property, Plant and Equipment 房产、厂房及设备？

2017-12-14 21:56阅读：

http://blog.sina.cn/dpool/blog/u/5889879487

金融英语：Property, <wbr>Plant <wbr>and <wbr>Equipment <wbr>房产、厂房及设备？
Property, Plant and Equipment（PPE）又称Fixed Assets（固定资产），很多人喜欢直译为“房产、厂房及设备”。Property和Plant一字多义，但在资产负债表里真的是分别指“房产”和“厂房”吗？


在中国的会计制度中，固定资产通常是指使用期限超过一年的房屋、建筑物、机器、机械、运输工具以及其他与生产经营有关的设备、器具和工具等。


根据IFRS（International Financial Reporting Standards，国际财务报告准则），Property, Plant and Equipment可以细分为以下明细科目：


Freehold Land
Leasehold Land
Buildings, Machinery and
Equipment
Furniture and Fixtures
Land Improvements
Leasehold Improvements
Natural Resources


BTW，Vehicles也属于PPE。


Land和Buildings是划分在Property里的（Freehold & Leasehold Land的问题下次讲）。所以将Property翻为“财产”、“地产”或“房产”都是不适宜的，指的是“房地产”、“物业”或者“不动产”。


一般将Property与Plant & Equipment割裂开来区分，一是因为前者是不动产，后两者是动产（chattel/moveable property），二是因为税务问题，比如在英国，PPE除了Freehold Land，做账时都折旧，但在调整应纳税所得额时（即从“会计利润”调整到“税法利润”），Plant & Equipment的折旧费用要加回去的，而是从capital allowance抵扣的。


Equipment就是常规意思：“设备”。


“厂房”归为Property，那么Plant又是指什么呢？其实英国制定法中并没有对Plant作定义，只是给了属于Plant的资产清单。


Plant includes:
  • Any machinery not within any other item in this list
  • Gas and sewerage systems:
- Provided mainly to meet the particular requirements of the trade, or
- Provided mainly to serve particular machinery or plant used for the purposes of the trade
  • Manufacturing or processing equipment, storage equipment, including cold rooms, display equipment, and counters, checkouts and similar equipment
  • Cookers, washing machines, refrigeration or cooling equipment, sanitary ware and furniture and furnishings
  • Hoists
  • Sound insulation provided mainly to meet the particular requirements of the trade
  • Refrigeration or cooling equipment
  • Computer, telecommunication and surveillance systems
  • Sprinkler equipment, fire alarm and burglar alarm systems
  • Partition walls, where movable and intended to be moved
  • Decorative assets provided for the enjoyment of the public in the hotel, restaurant or similar trades; advertising hoardings
  • Movable buildings intended to be moved in the course of the trade
  • Expenditure on altering land for the purpose only of installing machinery or plant


在判例法中，对plant最初的定义如下：


...whatever apparatus is used by a businessman for carrying on his business: not his stock in trade which he buys or makes for sale but all goods and chattels, fixed or movable, live or dead, which he keeps for permanent employment in the business. (Yarmouth v France 1887)

之后的判例对plant是从功能性去区分定义的。比如：


Plant includes a man's tools of his trade. It extends to what he uses day by day in the course of his profession. It is not confined to physical things like the dentist's chair or the architect's table. (Munby v Furlong 1977)


以上，我们清楚了Property在PPE中指的是“房地产/物业/不动产”，但基于Plant没有确切翻法，Property, Plant and Equipment（PPE）翻为“固定资产”即可。


金融英语：Property, <wbr>Plant <wbr>and <wbr>Equipment <wbr>房产、厂房及设备？
关注微信公共号
紫风法律金融翻译
推送法律金融英语深度解析

我的更多文章

下载客户端阅读体验更佳

APP专享