075.我公司执行的是企业会计准则,现在公司要搬迁至新办公楼,面临以下问题:①需要购置大批办公设备,有固定资产也有低值易耗品,是不是可以成批作为固定资产处理?②搬迁费用是否归集到长期待摊费用,分期摊销?③新办公楼设计支出是否可以列为固定资产/装修支出? 075. My company is implementing the accounting standards for enterprises, and now the company to move to the new office buildings, the following problems: ① need to purchase a large number of office equipment, there are low-value fixed-line assets, is it right? Can be processed as a batch of fixed assets ② Whether the relocation expenses are collected into long-term expenses to be amortized and amortized in installments? ③ Can the design expenses of new office buildings be listed as fixed assets / decoration expenses?