What is PP&E on balance sheet? And how to say those terms in Chinese?

You’ll find PP&E on a company’s balance sheet as non-current assets, and they are Property, plant, and equipment,which are long-term assets vital to business operations and not easily converted into cash.

PP&E (Property, Plant and Equipment)
Property, Plant, and Equipment (PP&E) is a non-current, tangible capital asset shown on the balance sheet of a business and is used to generate revenues and profits. PP&E plays a key part in the financial planning and analysis of a company’s operations and future expenditures, especially with regards to capital expenditures.


Accounting and Auditing Requirements in Taiwan follow International Financial Reporting Standards (IFRS); and Chinese Accounting Standards in mainland China have few differences from IFRS. Even so, same terms are used to denote same concepts in English.

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