新企业会计准则首次明确了固定资产后续支出的概念和处理原则,本文把固定资产后续支出分为资本化后续支出和费用化后续支出,分别说明会计处理的方法,并提出在操作实务中应注意的问题。 New Accounting Standards for Business for the first time made clear the concept of fixed assets follow-up spending and the principle of treatment, this paper divided the follow-up expenditures for fixed assets into follow-up expenditures and expenses follow-up expenditures, accounting methods were explained, and put forward in practice should pay attention to The problem.