一、血站固定资产概述固定资产在生产过程中可以长期发挥作用,长期保持原有的实物形态,但其价值则随着单位的生产经营活动而逐渐地转移到成本中去,并构成产品价值的一个组成部分。从会计的角度划分,固定资产一般被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、不需用固定资产、融资租赁固定资产、接受捐赠固定资产等。 I. Overview of Fixed Assets in Blood Stations Fixed assets can play a long-term role in the production process and maintain the original physical form for a long time, but their value is gradually transferred to costs along with the unit’s production and operation activities, and constitutes the value of the products A part of. From the perspective of accounting, fixed assets are generally divided into fixed assets for production, fixed assets for non-production, fixed assets for lease, fixed assets not used, fixed assets not required, fixed assets financed and leased, and fixed assets donated.