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固定资产是存货吗
释义
法律分析:属于。法律依据:新《企业会计准则第4号一一固定资产》第三条规定:
固定资产,是指同时具有下列特征的有形资产:
(一)为生产商品、提供劳务、出租或经营管理而持有的;
(二)使用寿命超过一个会计年度。
使用寿命,是指企业使用固定资产的预计期间,或者该固定资产所能生产产品或提供劳务的数量。
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更新时间:2025/12/25 10:19:08