以下为句子列表：
英文: Fixed assets are the long-lived assets used in the production of goods or services.
中文: 固定资产是在产品和服务的生产过程中使用的寿命较长的资产。
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英文: The term plant and equipment is used to describe long-lived assets acquired for use in the operation of the business and not intended for resale to customers.
中文: 术语“厂房和设备”用来描述企业为经营使用而购买并不打算再出售给顾客的长期资产。
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