在这个专题中,我们要全面介绍工业企业固定资产会计核算的基本内容。分四次讲,第一讲,概述固定资产及其核算的任务,固定资产的分类和计价;基本建设完成交付使用和调拨、租用固定资产的核算,第二讲,讲固定资产折旧和提取折旧基金、大修理基金的核算。第三讲,讲固定资产更新改造和修理的核算。最后讲固定资产清查和报废清理的核算;固定资产的明细分类棱算。下面我们就来讲第一讲的三个方面的内容:一、固定资产及其核算的任务固定资产是工业企业的主要劳动资料。在生产中,劳动资料有些直接参加劳动过程,起着把劳动者的劳动传导到劳动对象上去的作用,如机器设备和生产工具等;有些在生产中起着辅助的作用,如运输工具等;有 In this special issue, we will give a comprehensive introduction to the basic content of accounting for fixed assets in industrial enterprises. Lecture four times, the first lecture, an overview of fixed assets and accounting tasks, classification and pricing of fixed assets; completion of the delivery of capital construction and allocation, rental of fixed assets accounting, the second is about fixed assets depreciation and depreciation Fund, overhaul fund accounting. Lecture III: Accounting for renovation, renovation and repair of fixed assets. Finally talk about the accounting of fixed assets inventory and scrapped cleanup; detailed classification of fixed assets edge calculation. Here we talk about the first three aspects: First, the fixed assets and accounting tasks Fixed assets are the main labor information of industrial enterprises. In the process of production, some labor data directly participate in the labor process and play the role of transferring the laborers’ labor to the labor object, such as machinery and equipment and production tools; some play an auxiliary role in production, such as transportation tools; Have