2. Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 65,438+02 months and have reached a certain standard in value, including houses, buildings, machines, means of transport and other equipment, appliances and tools related to production and business activities. Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.
3. Fixed funds refer to the funds occupied by fixed assets of administrative institutions. Fixed funds usually increase or decrease according to the increase or decrease of the book balance of fixed assets, and the amount of the two is usually equal; However, in the case of financial leasing of unpaid fixed assets, the amounts of the two are different: fixed assets should be accounted for at the agreed lease price when they are acquired, while fixed funds should be accounted for at the actual amount when they pay the rent.