Fixed assets refer to the assets that can be used for a long time in the process of production and operation and maintain the original physical form. It is the main labor material used by enterprises to change or affect the objects of labor, and it is an essential material basis for enterprises to carry out production and business activities. In practical work, the current enterprise accounting system stipulates that houses, buildings, machines, machinery, transportation vehicles and other equipment, appliances, tools and other assets related to production and operation with a service life of more than one year shall be regarded as fixed assets; Does not belong to
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