企业会计准则第×号─—固定资产（征求意见稿）引言１．本准则涉及企业固定资产的会计核算与会计报表揭示。定义２．本准则使用的下列术语的定义为：（ｌ）固定资产，指企业用于生产商品或提供劳务、出租给他人，或为了行政管理目的而持有的，预计使用年限超过一年的具有... Accounting Standards for Business Enterprises No. XX - Fixed Assets (Exposure Draft) Introduction 1. This standard refers to the accounting and accounting statement disclosure of fixed assets of enterprises. Definition 2. The following terms used in this standard are defined as follows: (1) Fixed assets, which are used by enterprises for the production of goods or services, leased to others, or held for administrative purposes, are estimated to have a useful life of more than one year: .