第六条与固定资产有关的后续支出，符合本准则第四条规定的确认条件的，应当计入固定资产成本；
Article 6If the subsequent expenses related to a fixed asset meet the recognition conditions as described in Article 4 of these Standards, they shall be included in the cost of fixed asset;
这是因为成长中的公司不仅需要维持其销售增长的运营成本，还有大量的固定资产投入需求。
That's because growing businesses have both working capital needs that increase in proportion to sales growth and significant requirements for fixed asset investments.
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.
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