一、固定资产的概念村集体经济组织的房屋、建筑物、机器、设备、工具、器具和农业基本建设设施等劳动资料,凡使用年限在一年以上,单位价值在500元以上的列为固定资产。有些主要生产工具和设备,单位价值虽低于规定标准,但使用年限在一年以上的也可列为固定资产。二、固定资产的 I. Concept of Fixed Assets Village collectives economic organizations such as houses, buildings, machinery, equipment, tools, appliances and agricultural infrastructure and other labor information, where the service life of more than one year, the unit value of 500 yuan or more as a fixed assets. Some major production tools and equipment, although the unit value is lower than the required standard, but the service life of more than one year can also be classified as fixed assets. Second, the fixed assets