凡是用于增加固定资产和无形资产而发生的各项支出，都是资本的支出。
All expenditures incurred for the increase of fixed assets and intangible assets are capital expenditures.
分析高等学校固定资产和无形资产管理存在的问题，讨论加强资产管理的对策。
This paper analyses the problems in the management of capital assets and immaterial assets in colleges and universities, and discusses the countermeasures of how to strengthen assets management.
资产负债表中包含三种资产：流动资产，固定资产，和无形资产。
Three types of assets are included in the balance sheet: current assets, fixed assets and intangible assets.
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