The original cost of fixedassets manufactured or constructed by an enterprise itself shall be the actual expenses incurred in their manufacture or construction.
自制、自建的固定资产,以制造、建造过程中所发生的实际支出为原价。
2
The Balance sheet starts with the total cost of its fixedassets and any trade investments followed by a breakdown of net current assets.
资产负债表一开头是公司的固定资产总额和公司的投资总额,接着是净流动资产分类。
3
Fixedassets purchased or constructed are initially recorded at cost.