用项目资金购置的配套设备按固定资产进行管理。
The supporting equipment purchased by project funds shall be managed as fixed assets.
购置或新建的固定资产按取得时的实际成本进行初始计量。
Fixed assets purchased or constructed are initially recorded at cost.
然而，几年前购置的固定资产，其十分之一的已发生成本，非常可能与前期成本的十分之一不相等，如果在这其间价格发生了变化的话。
However, a realistic cost of using up one-tenth of an asset bought several years ago is very unlikely to be one-tenth of its historical cost if prices have been changing in the interim.
长期以来，固定资产管理不严、利用率不高、重复购置一直是高校固定资产管理中亟待解决的问题。
In the management of college fixed assets, there has long existed the problems of loose management, low utilization rate and repeat purchase.
固定资产是医院赖以生存的物质基础，目前普遍存在重购置、轻管理和核算的现象。
Fixed assets are material fundamentals hospitals live on. Focusing more on buying the assets rather than managing and calculating them well have been common phenomena nowadays.
固定资产是医院赖以生存的物质基础，目前普遍存在重购置、轻管理和核算的现象。
Fixed assets are material fundamentals hospitals live on. Focusing more on buying the assets rather than managing and calculating them well have been common phenomena nowadays.
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