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(一) 固定资产是人们在物质生产过程中用来改变或影响劳动对象的劳动资料。劳动资料的范围很广。其中最主要的,是在劳动过程中劳动者把劳动传导到劳动对象上去的生产工具,如机械设备和工具等。其次,是在生产中起辅助作用的物件。如运输设备和充当劳动对象容器的管道、罐等。此外,劳动资料还包括除劳动对象以外为生产所必需的一切物质条件,如厂房、道路等。在社会主义条件下,还存在着货币和商品交换。必须利用价值规律,实行经济核算,促使企
(1) Fixed assets are the labor information that people use to change or influence the objects of labor in the material production process. A wide range of labor information. The most important of these are the production tools, such as machinery and equipment, and tools, which are used by laborers to transfer labor to the labor object during the labor process. Second, is an object that plays a supporting role in production. Such as transportation equipment and pipes, cans and the like that serve as containers for workers. In addition, the labor data also includes all the material conditions necessary for production, other than the working object, such as factories and roads. Under the conditions of socialism, there is also the exchange of money and commodities. Must use the law of value, the implementation of economic accounting, prompting enterprises