long-lived asset

基本解释

A cost incurred to acquire a long-lived asset. An expenditure that will benefit several accounting periods.
为了获取长期使用资产所发生的成本。这一支出将使未来多个会计期间受益。
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An accumulation of cost significantly greater than the amount originally expected to acquire or construct a long-lived asset.
费用的一个积聚重要地比较棒的比较数量本来期望获得或构造一个长命的资产。
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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.
那目的就是将长期资产的获取成本在该资产产生收益的各年度中分配到费用账户中去。

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

长期资产
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.
最后结合检验结果和我国长期资产减值规范的最新变化对我国监督长期资产减值会计政策正确运用提出一些建议。