✔ 最佳答案
生財 means having the economic benefit generating ability and is normally with a economic useful life with a longer duration.
工具 means building, plant and machinery, office equipments, furniture and fixtures etc.
For accounting purposes and disclosure in the financial statements,we grouped it under the Fixed Assets as appeared in the Balance Sheet. And, we have to provide depreciation, amortisation etc for wear and tear on these fixed assets and charged these as expenses in the Income Statement.