引言１．本准则规范固定资产的会计核算和相关信息的披露。２．本准则不涉及下列内容：（１）企业合并中取得的固定资产的初始计量；（２）经济林木和产役畜等与农业活动有关的生物资产。定义３．本准则使用的下列术语，其定义为：（１）固定资产，指同时具有以下特征的有形资 Introduction 1. This Code regulates the accounting of fixed assets and the disclosure of relevant information. 2. This standard does not cover the following: (1) Initial measurement of fixed assets acquired in a business combination; (2) Biological assets related to agricultural activities, such as economic trees and livestock products. Definition 3. The following terms used in this Code are defined as: (1) Fixed assets refer to the physical assets with the following characteristics