Fixed asset account refers to fixed asset ledger; card refers to fixed asset registration card; object refers to fixed assets.
Fixed assets refer to non-monetary assets held by an enterprise for the production of products, provision of labor services, leasing or business management, used for more than 12 months, with a value of a certain standard, including houses, buildings, machinery, machinery, means of transportation and other equipment, appliances, tools and other equipment related to production and business activities. Fixed assets are the means of labor of the enterprise and the main assets on which the enterprise relies for production and operation. From the accounting point of view, fixed assets are generally divided into fixed assets for production, fixed assets for non-production, leased fixed assets, unused fixed assets, fixed assets not required, fixed assets under finance leases, fixed assets under donations and so on.