Fixed assets refer to the assets whose useful life is over one year, unit value is above the prescribed criteria and where origi-nal physical form remains during the process of utilization, in eluding building and structures, machinery and equipment, tran
Fixed assets refer to the assets whose useful life is over one year, unit value is above the prescribed criteria and where origi-nal physical form remains during the process of utilization, in eluding building and structures, machinery and equipment, tran
固定资产是指在使用年限在一年以上，单位价值在规定标准以上，并在使用过程中保持原来物质形态的资产，包括房屋及建筑物，机械设备、运输工具、工具器具等。