固定资产是指使用期限较长,单位价值较高,并在使用过程中保持原有实物形态的资产。固定资产在使用过程中逐渐被损耗,被损耗的价值在其有效年限内形成折旧费用分摊计入企业各期成本中。对固定资产的计价,传统上都以历史成本(原始价值)为基础,包括企业为购建某项固定资产达到可使用状态前所发生的一切合理、必要的支出。固定资产的价值一旦确定入帐后,一般不得进行调整。但固定资产使用年限一般都较长,在长期拥有固定资产的过程中,由于科技的迅猛发展或自然力的破坏作用等因素,可能导致其可收 Fixed assets refers to the use of a longer period, higher unit value, and use the process of maintaining the original physical form of assets. Fixed assets are gradually depleted in the course of their use, and the value of the lost assets is amortized over their useful life to be amortized into the cost of each period of the enterprise. The valuation of fixed assets is traditionally based on historical cost (original value), including all reasonable and necessary expenses incurred by an enterprise before the acquisition of a fixed asset reaches its usable status. Once the value of fixed assets is recorded, it is generally not subject to adjustment. However, the useful life of fixed assets are generally long. In the long-term possession of fixed assets, due to the rapid development of science and technology or the damaging effects of natural forces, it may lead to its recoverability