固定资产增加的计价应遵循集团公司会计核算办法的相关规定,固定资产价值按规定入账后,可任意变动A．错误B．正确

Fixed assets purchased or constructed by the company were initially recorded at cost. An asset acquired by a lessee under a finance lease is recorded at an amount determined in accordance with the Accounting Standards for Business Enterprises: Leases. A fixed asset acquired under a finance lease will be recorded at an amount equal to the lower of the original carrying amount of the leased asset and the present value of the minimum lease payments at the inception of a lease. If assets leased under finance leases account for 30% or less of the total assets of the company, the leased assets may be recorded at the minimum lease payments at the inception of the lease.