capital spare part 翻译? capital spare definition capital spare is the parts within inventory that are purchased as spare parts for depreciable assets (e.g., capital equipment). as such, the capital spares within inventory are depreciable and should not be treated as normal inventory. capital spare part 叫资产备件。它是一个会计管理的术语。通常是指高价值的,需要计入固定资产进行折旧的备件,比如压缩机的的转子,大型泵的转子等查看更多