一、主要内容本章主要讲:固定资金运动及其特点;如何管好固定资金;固定资产的分类与计价;固定资产增加、减少及其折旧的核算。二、名词解释(一)固定资金运动:我国主要通过基本建设或更新改造或技术措施等方式增加企业的固定资产。固定资产价值的货币表现,形成企业的固定资金,同时相对地固定在固定资产的实物形态上。可见,固定资金与固定资产是一件事物的两个方面,只有从价值形态 I. Main content This chapter mainly discusses: the fixed capital movement and its characteristics; how to manage the fixed capital; the classification and valuation of fixed assets; the increase, decrease and depreciation of fixed assets. Second, the term explained (a) fixed capital campaign: China’s main increase in fixed assets through basic construction or renovation or technical measures. The currency performance of the value of fixed assets forms the fixed capital of the enterprise and is relatively fixed in the physical form of fixed assets. Visible, fixed capital and fixed assets are two aspects of a thing, only from the value form