（接上期）四、固定资产后续支出解析准则将固定资产维护、改建、扩建或者改良所发生的分析以上变化主要体现在以下两个方面：第一，准则划分资本化的后续支出和费用化的后续支出的标准注重后续支出的经济实质。《企业会计制度》将固定资产的改扩建支出一律作资本化处理，将固 (Continued) Fourth, analysis of fixed assets follow-up expenditures Fixed assets to maintain, reconstruction, expansion or improvement of the analysis of the above changes are mainly reflected in the following two aspects: First, the criteria for the subsequent capital expenditure and expenses of the Subsequent expenditure standards focus on the economic nature of subsequent expenditures. “Enterprise Accounting System” will be the fixed assets of the expansion expenditure will be capitalized, will be solid