tangible asset　

tangible asset　有形资产　

Cash，equip-ment，machinery，plant，property or anything that has long-term physical existence or is acquired for use in the operations of the business and not for sale to customers.In the balance sheet of the business，such assets are listed under the heading“Plant and equipment”or“Plant，property，and equipment”.Tangible assets，unlike intangible assets，can be destroyed by fire，hurricane，or other disasters or accidents.However，they can be used as collateral to raise loans，and can be more readily sold to raise cash in emergencies.