fixed assets的音標為["f?kst ?z?d] ，基本翻譯為“固定資產”，速記技巧可以考慮用字母或縮寫代替每個單詞。

fixed assets的英文詞源為拉丁語“fixeda”和“asset”，意為“固定的財產”。其變化形式包括復數形式“fixed assets”和過去式、過去分詞形式“fixed”以及現在分詞形式“fixing”。相關單詞包括：

1. “fix”意為“固定”，其詞源和fixed assets相同，表示使某物固定或確定。

2. “fixation”意為“固定化”，表示使某物固定或使某狀態固定。

3. “fixity”意為“固定性”，表示不變性或穩定性。

4. “fixative”意為“固定劑”，用于使物體或圖像固定。

5. “fixated”意為“固定的”，表示對某事或某人過于依賴或專注。

fixed assets在企業管理中非常重要，因為它們是企業資產的重要組成部分，是企業長期投資的基礎。這些資產通常包括機器、廠房、設備、工具等，是企業生產和運營的基礎。

常用短語：

1. fixed assets acquisition

2. fixed assets depreciation

3. fixed assets investment

4. fixed assets turnover

5. fixed assets valuation

6. fixed assets write-off

7. fixed assets disposal

例句：

1. We need to assess the value of fixed assets in the company.

2. The depreciation on fixed assets will affect the company"s profits.

3. We need to invest more in fixed assets to expand our business.

4. The fixed assets turnover of the company has increased significantly this year.

5. We need to write-off the losses of fixed assets and adjust the accounting records.

6. After disposal of fixed assets, the company"s financial situation has improved significantly.

7. We need to ensure that the disposal of fixed assets is carried out in a legal and ethical manner.

英文小作文：

Fixed Assets Management is an important part of business operations, which involves the purchase, depreciation, investment, valuation, write-off, and disposal of fixed assets. Effective management of fixed assets helps companies maintain their financial stability and improve their profitability. However, managing fixed assets is not an easy task, as it requires careful planning and regular auditing to ensure that the assets are properly maintained and utilized. In addition, companies need to comply with relevant laws and regulations when disposing of fixed assets to avoid any legal issues. Therefore, it is essential for companies to have a sound fixed assets management system in place to ensure effective and efficient operations.