查询后发现，“property, plant and equipment”主要有以下几种译法：“物业、厂房及设备”、“物业、机器及设备”、“不动产、厂房及设备”、“不动产、机器及设备”。比如：

1. Gains or losses arising from the retirement or disposal of an item of property, plant and equipment are determined as the difference between the net disposal proceeds and its carrying amount and are recognised in the statement of comprehensive income on the date of retirement or disposal.

来自报销或出售物业、机器及设备项目的收益或亏损，以出售有关项目的净收益与账面值的差额计算，并会在报销或出售当日于全面收益表确认。

2. Internal and external sources of information are reviewed at the end of each reporting period to identify indications that the intangible assets, property, plant and equipment, right-of-use assets and investments in subsidiaries may be impaired or an impairment loss previously recognised no longer exists or may have decreased.

集团在每个报告期末日审阅内部和外来的信息，以确定无形资产、物业、厂房和设备、使用权资产及于附属公司的投资是否出现减值迹象，或是以往确认的减值亏损已经不再存在或可能已经减少。

3. Accruals accounting requires organizations to recognize costs when they are incurred and income when it is earned. IPSAS also requires full disclosure of the value of organizations’ assets (such as property, plant and equipment) and liabilities (such as staff-related liabilities), which United Nations organizations have not always captured before.

权责发生制会计要求各组织在费用发生时确认费用，在赚得收入时确认收入。公共部门会计准则还要求充分披露联合国各组织以前并非一直掌握的资产（如不动产、厂房和设备）和负债（如涉及工作人员的负债）的价值。

4. Property, plant and equipment are stated at historical cost less accumulated depreciation and accumulated impairment losses. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognized. All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred.

不动产、机器及设备按成本减累计折旧及累计减值损失计价。资产的原始成本包括购买价及将该项资产达到可供使用的状态和地点所需要支付的直接可归属成本。其后续成本只有在与该项目有关的未来经济利益有可能流入本集团，且该项目的成本能可靠计量时，才包括在资产的账面价值或确认为独立资产。重置部分的现存价值不予确认。不动产、机器及设备的维修费用在费用发生时计入当期损益。

此外，IAS 16对“property, plant and equipment”的定义为：“Property, plant and equipment are tangible items that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.”同时，中国《企业会计准则第4号——固定资产》对“固定资产”的定义为：“固定资产，是指同时具有下列特征的有形资产：（一）为生产商品、提供劳务、出租或经营管理而持有的；（二）使用寿命超过一个会计年度。”从上述规定可以看出，除了上述按照字面意思的译法，还可将“property, plant and equipment”译为“固定资产”。

来源：

https://www.housingauthority.gov.hk/mini-site/haar2122/common/pdf/13_Financial_Statements_ENTC.pdf；

https://www.hkpc.org/FinancialStatements22-23/FS23/21/；

https://documents-dds-ny.un.org/doc/UNDOC/GEN/N12/434/50/PDF/N1243450.pdf?OpenElement；

https://documents-dds-ny.un.org/doc/UNDOC/GEN/N12/434/49/PDF/N1243449.pdf?OpenElement；

https://static.cninfo.com.cn/finalpage/2007-08-21/30923306.PDF