加油站建设项目按照会计准则在达到预定可使用状态时,应从在建工程科目转入相关资产科目,称为转资。其中转入固定资产科目的过程相对复杂,本文试图为固定资产的转资归纳一套科学易行的标准,包括固定资产项目的确认标准、固定资产价值的计量方法等,同时归纳与该转资标准配套的资产后续管理方法。具体成果包括单项资产、复合型资产等基本概念的定义,以及工程结算书的分析与资产价值计算方法等。 Gas station construction projects in accordance with accounting standards in reach the intended use of the state, should be transferred from the construction of subjects under the relevant assets subjects, known as the capital. Among them, the process of transferring to fixed assets subjects is relatively complicated. This article tries to summarize a set of scientific and feasible standards for the transfer of fixed assets, including the confirmation criteria of fixed assets and the measurement of fixed asset value. At the same time, Standard supporting asset follow-up management methods. Specific results include the definition of basic concepts such as single asset and complex asset, as well as the analysis of project settlement statement and calculation of asset value.