固定资产主要包括什么：定义与分类

固定资产是企业资产的重要组成部分，对于企业的运营和价值评估具有重要意义。本文将详细介绍固定资产的定义、分类及相关会计处理。

中文内容：

固定资产是指企业为生产商品、提供劳务、出租或经营管理而持有的，使用寿命超过一个会计年度的有形资产。固定资产主要包括房屋及建筑物、机器设备、运输工具以及其他与生产经营活动有关的设备、器具、工具等。这些资产通常具有以下特征：单位价值较高、使用期限较长、在使用过程中保持其原有的实物形态。

固定资产的分类可以根据不同的标准进行划分。按照使用情况可分为生产用固定资产、非生产用固定资产、租出固定资产、未使用固定资产等；按照所有权可分为自有固定资产和租入固定资产；按照经济用途可分为经营用固定资产和非经营用固定资产。

在会计处理上，固定资产的初始计量通常包括购买价款、相关税费、运输费、装卸费等。后续计量则涉及到折旧、减值准备等。折旧是指在固定资产使用寿命内，按照确定的方法对应计折旧额进行的系统分摊。减值准备是指对固定资产的可收回金额低于其账面价值时进行的价值调整。

英文内容：

Fixed assets refer to the tangible assets held by enterprises for the production of goods, provision of services, lease or management, with a service life exceeding one accounting year. Fixed assets mainly include buildings and structures, machinery and equipment, transportation vehicles, as well as other equipment, instruments and tools related to production and business activities. These assets usually have the following characteristics: high unit value, long service life, and maintaining their original physical form during use.

Fixed assets can be classified according to different criteria. According to their use, they can be divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, etc.; according to ownership, they can be divided into self-owned fixed assets and leased fixed assets; according to economic purposes, they can be divided into operational fixed assets and non-operational fixed assets.

In accounting, the initial measurement of fixed assets usually includes purchase price, related taxes and fees, transportation and handling costs, etc. Subsequent measurement involves depreciation and impairment provisions. Depreciation refers to the systematic allocation of the accumulated depreciation during the service life of fixed assets according to a determined method. Impairment provisions refer to the value adjustments made when the recoverable amount of fixed assets is less than their book value.