长期借款所支付利息中，生产及使用开始前所发生的，计入固定资产。生产开始后记入财务费用。
The long-term loan interest happening before the production shall be recorded in fixed assets, that after the production shall be recorded in financial expense.
购进的固定资产，以进价加运费、安装费和使用前所发生的其他有关费用为原价。
The original cost of purchased fixed assets shall be the purchase price plus transportation expenses, installation expenses and other related expenses incurred prior to the use of the assets.
接受捐赠固定资产时发生的各项费用，应当计入固定资产价值。
Expenses incurred on receiving those donated fixed assets shall be accounted for as the fixed assets value.
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