Real estate refers to real estate according to natural nature or laws, such as land, houses, exploration rights and mining rights, land products that have not been separated from the land, and other things that cannot be separated because of natural or human attachment to the land.
The characteristics of real estate as a natural object are:
Immobilization, also known as fixed position, refers to a fixed geographical position; Personality, also known as uniqueness and uniqueness, includes differences in position, utilization and rights.
Durability, also known as long life, such as land will not be lost or destroyed due to use or placement, but will increase in value; ; The quantity is limited, also called limited supply, the total land is fixed and limited, and the economic supply is flexible.
Fixed assets refer to assets held for producing goods, providing services, leasing or operating, and their service life exceeds 65,438+0 accounting year. Specifically, the fixed assets of an enterprise can be divided into factory buildings, machinery and equipment, vehicles, etc.
Enterprises divide artificial materials into fixed assets and low-value consumables according to their service life and original value, and artificial materials with large original value and long service life are accounted for according to fixed assets.
Artificial materials with small original value and short service life are accounted for as low-value consumables. In China's accounting system, fixed assets usually refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with a service life of more than one year.
Extended data:
Real estate includes material entities and rights and interests relying on material entities. Generally speaking, there are two differences between movable property and immovable property.
Real estate refers to things that can't be moved or damage their value or use, such as computers, televisions and desks. These things are usually motionless, but this is not real estate. Computers, televisions and desks are all movable property. ?
Like airplanes, ships, etc. It is generally defined as real estate in the world. Because of its great value, it is necessary to register with the administrative organ when changing property rights. ?
Fixed assets can play a role in the production process for a long time and maintain the original physical form for a long time. The value of fixed assets is gradually transferred to new products according to their own wear and tear, which can be divided into tangible wear and intangible wear.
Depreciation is a way to compensate the value of fixed assets transferred to products due to wear and tear during use. The calculation methods of depreciation mainly include average life method, workload method and sum of life method.
The replacement of fixed assets in physical form and the compensation in value form are renewed; In addition, there are maintenance and repair of fixed assets.
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