Fixed assets and intangible assets are two important concepts in enterprise financial accounting, and they are obviously different in nature and form. The following are articles, answers, summaries and legal basis of related questions.
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First, understand the definition of fixed assets and intangible assets.
1. Q: What are fixed assets and intangible assets?
2. Answer:
-Fixed assets refer to tangible assets such as land, houses, machinery and equipment used by enterprises for production, operation and management with a long service life. Intangible assets refer to assets that have no physical form but have certain value and can bring future economic benefits to enterprises, such as patents, trademarks and copyrights.
Second, distinguish the main characteristics of fixed assets and intangible assets.
1. Q: What are the main differences between fixed assets and intangible assets?
2. Answer:
-The main distinguishing features include shape, tangibility and service life. Fixed assets are tangible, usually in physical form, while intangible assets are intangible and have no physical form. In addition, fixed assets have a certain service life, while intangible assets may have a longer service life.
Third, summarize the difference between fixed assets and intangible assets.
1. Question: In summary, what are the obvious differences between fixed assets and intangible assets?
2. Answer:
To sum up, there are obvious differences between fixed assets and intangible assets in form, importance and service life. Fixed assets are usually tangible, with physical form and a certain service life; Intangible assets are intangible and have no physical form, but they have a certain service life and value.
Four, the legal basis and accounting treatment of fixed assets and intangible assets
To sum up:
There are obvious differences between fixed assets and intangible assets in form, importance and service life. Fixed assets are usually tangible, with physical form and a certain service life; Intangible assets are intangible and have no physical form, but they have a certain service life and value. The accounting treatment of fixed assets and intangible assets may involve People's Republic of China (PRC) Accounting Standards for Business Enterprises and other relevant laws and regulations. For details, please consult relevant laws and regulations. If in doubt, please consult a professional accountant or relevant legal professionals.
Legal basis:
-Regarding the accounting treatment of fixed assets and intangible assets, the main legal basis may be related to the People's Republic of China (PRC) Accounting Standards for Business Enterprises and other relevant laws and regulations. Specific laws and regulations can stipulate the definition, measurement and accounting treatment of fixed assets and intangible assets.