plant and machinery


plant and machinery
сооружения и оборудование

Это также название одной из статей в формах Баланса компании (Balance Sheet formats)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • plant and machinery — The equipment required to operate a business. No formal definition is given in the tax legislation. However, from the tax point of view the definition often used is that given in the taxation case Yarmouth v. France (1887). This defines plant and …   Accounting dictionary

  • plant and machinery — The equipment required to operate a business. No formal definition is given in the tax legislation. However, from the tax point of view the definition often used is that given in the taxation case Yarmouth v France (1887). This defines plant and… …   Big dictionary of business and management

  • plant and equipment — Machinery, equipment, cars and other similar items used in a business. Easyform Glossary of Law Terms. UK law terms …   Law dictionary

  • plant and equipment — A category of tangible fixed assets that includes plant, machinery, fixtures and fittings, and other equipment …   Accounting dictionary

  • Factory and Machinery Act — The Factory and Machinery Act 1967 (Act 139) is a piece of Malaysian legislation which was enacted in 1967 as Act No. 64 of 1967 and revised on April 1, 1974 as Laws of Malaysia Act 139. The Act was gazette on February 1, 1970. The principle of… …   Wikipedia

  • property, plant, and equipment — *Long term, *tangible assets used for operational or administrative purposes. The term does not normally refer to assets held principally for investment or trading purposes. It typically refers to land, buildings, machinery, and office equipment …   Auditor's dictionary

  • plant disease — ▪ plant pathology Introduction       an impairment of the normal state of a plant that interrupts or modifies its vital functions.       All species of plants, wild and cultivated alike, are subject to disease. Although each species is… …   Universalium

  • Plant virus — Plant viruses are viruses affecting plants.Plant viruses, like all other viruses, are obligate intracellular parasites that do not have the molecular machinery to replicate without the host. The plant viruses are defined as viruses pathogenic to… …   Wikipedia

  • plant — The assets of a business including land, buildings, machinery, and all equipment permanently employed. Bloomberg Financial Dictionary * * * plant plant [plɑːnt ǁ plænt] noun MANUFACTURING 1. [uncountable] the machinery and equipment used in an… …   Financial and business terms

  • plant — plant1 W1S2 [pla:nt US plænt] n ▬▬▬▬▬▬▬ 1¦(living thing)¦ 2¦(factory)¦ 3¦(machinery)¦ 4¦(something hidden)¦ 5¦(person)¦ ▬▬▬▬▬▬▬ [: Old English; Origin: plante, from Latin planta new growth on a plant, part cut off a plant to be grown again ] 1.) …   Dictionary of contemporary English

  • plant — [[t]plɑ͟ːnt, plæ̱nt[/t]] ♦ plants, planting, planted 1) N COUNT A plant is a living thing that grows in the earth and has a stem, leaves, and roots. → See also , pot plant, rubber plant Water each plant as often as required. ...exotic plants. 2)… …   English dictionary