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根据《企业会计准则——固定资产》的定义:固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的资产。固定资产有的是外购取得的,有的是接受捐赠取得的,有的是自行建造取得的……试想一想,我们每个人又何尝不是一项自行建造的固定资产呢?我们当中有的开办企业生产商品;
According to the definition of “Accounting Standards for Business Enterprises - Fixed Assets”: Fixed assets refer to assets held for the purpose of producing commodities, providing labor services, renting or business management, and having a useful life of more than one year and a high unit value. Some of the fixed assets were obtained through outsourcing, some were obtained through donations, and some were built on their own.... Think of each of us as a fixed asset that we built on our own? Some of us start businesses to produce goods;