Fixed assets: measured at book value or fair value.

Fixed fund: based on the lower of cost and net realizable value.

2. The unit price is different.

Fixed assets: high unit price and small quantity.

Fixed investment: low unit price and competitive quantity.

3. service life.

Fixed assets: long service life.

Fixed investment: just keep it, sell it, and don't use it yourself.

4. Different in nature.

Fixed assets: the net value can be settled by transfer and cash deposit, but cash withdrawal is not allowed.

Fixed funds: funds can be deposited or withdrawn at any time, but the withdrawn funds must be transferred to basic account by company transfer check, and then withdrawn by company cash check.

5. Different in nature.

Fixed assets: funds can be deposited and withdrawn at any time, but the withdrawn funds must be transferred to basic account by company transfer check, and then withdrawn by company cash check.

Fixed fund: the net value can be transferred and settled, and cash is deposited, and withdrawal is not allowed.

Baidu encyclopedia-fixed assets

Baidu encyclopedia-fixed fund