固定资本的是什么？

固定资本是指以厂房、机器、设备和工具等劳动资料的形式存在的生产资本。固定资本的物质形态全部参加生产过程，虽然受到磨损，但仍然长期保持固定的物质形态。它的价值不是一次全部转移，而是在生产过程中随着磨损一部分一部分地转移到新产品中去。经过商品销售，这部分价值又变为货币形式收回，以备更新它本身的物质形态。

固定资本与流动资本相比，具有劳动资料的价值全部或大部分一次投入生产过程，并在长期内陆续全部收回的特点。固定资本在物质形态上全部参加生产过程，虽然它的价值是根据损耗程度一部分一部分地转移到新产品中去的，但转移的价值量同它在生产过程中发挥作用的程度无关。固定资本的价值转移，是经过生产过程和商品流通过程的全部时间而陆续完成的。

What Is Fixed Capital?

Fixed capital refers to the productive capital existing in the form of labor means such as factories, machines, equipment, and tools. The material form of fixed capital fully participates in the production process, although it wears out, it still maintains a fixed material form for a long time. Its value is not transferred in one lump sum but gradually transferred to new products as it wears out during the production process. After the sale of goods, this part of the value is recovered in monetary form to update its material form.

Compared to fluid capital, fixed capital has the characteristic of investing all or most of the value of labor means into the production process at once and gradually recovering it over a long period. Although the value of fixed capital is gradually transferred to new products according to the degree of wear and tear, the amount of value transferred is unrelated to the degree of its role in the production process. The transfer of the value of fixed capital is gradually completed over the entire duration of the production process and the commodity circulation process.