固 定资产是供企业长期使用的具有实物形态的资产 ,企业持有固定资产的目的是用于生产经营活动而不是为了出售。但有时 ,企业因调整经营方针或因考虑技术进步等因素 ,可将使用过的固定资产出售 ,以加快资金的周转 ,更新企业的设备。固定资产包括房屋、建筑物等不动产 ,机器设备 Fixed assets are long-term use of the physical assets of enterprises, enterprises hold fixed assets for the purpose of production and business activities rather than for sale. However, sometimes enterprises may sell used fixed assets due to adjustment of operating principles or consideration of technological progress and other factors in order to speed up the flow of funds and upgrade the equipment of enterprises. Fixed assets include housing, buildings and other real estate, machinery and equipment