固定资产原价是什么？

中文版：

固定资产原价，又称固定资产原始成本或固定资产账面价值，指的是企业在购置或自建固定资产时所发生的全部支出。这包括了购买价格、运输费用、安装费用、关税等相关费用。对于自建的固定资产，原价则包括了建造该资产所需的材料费用、人工费用以及其他相关费用。固定资产原价是企业会计核算中的一个重要概念，它反映了企业固定资产的原始投入成本，是企业进行财务分析、制定预算和决策的重要依据。

固定资产原价的重要性在于，它为企业提供了一个衡量固定资产价值的基础。随着固定资产的使用和折旧，其账面价值会逐渐减少，但原价始终不变，是固定资产价值评估的起点。此外，固定资产原价还为企业提供了与其他企业进行财务比较和分析的基准。

英文版：

What is the Original Cost of Fixed Assets?

The original cost of fixed assets, also known as the original cost of fixed assets or the book value of fixed assets, refers to the total expenditure incurred by an enterprise when purchasing or constructing fixed assets. This includes the purchase price, transportation costs, installation costs, tariffs, and other related expenses. For self-constructed fixed assets, the original cost includes the cost of materials, labor, and other related expenses required to construct the asset.

The original cost of fixed assets is an important concept in enterprise accounting. It reflects the original investment cost of the enterprise's fixed assets and is an essential basis for financial analysis, budgeting, and decision-making.

The significance of the original cost of fixed assets lies in the fact that it provides a basis for measuring the value of fixed assets for the enterprise. As fixed assets are used and depreciated, their book value gradually decreases, but the original cost remains unchanged, serving as the starting point for the valuation of fixed assets. Additionally, the original cost of fixed assets provides a benchmark for financial comparison and analysis with other enterprises.