《企业会计准则—固定资产》规定,企业购入固定资产,应当按照实际支付的买价、增值税等相关税费,及固定资产达到预定可使用状态前发生的可直接归属于该资产的其他支出,作为固定资产的原始价值入账,借记“固定资产”科目,贷记“银行存款”等科目。《企业会计准则—固定资产》对 According to the “Accounting Standards for Business Enterprises - Fixed Assets”, enterprises purchasing fixed assets shall, according to the actual paid taxes such as purchase price and value added tax, and other expenses that may directly be attributable to the asset before the fixed assets reach their expected usable status Expenditure, recorded as the original value of fixed assets, debit “fixed assets” subjects, credited “bank deposits” and other subjects. “Accounting Standards for Business Enterprises - Fixed Assets”