Fixed Asset Cost?

跟據香港既會計準則, 當決定是否 capitalized 一件 asset, 及 capitalized 多少既時候, 係以:

(1) 該項支出是否可為未來帶來經濟利益; 及
(2) 該項支出是否可以可靠地計算

來決定. 如你所提及, 該 MV 已付合基本 fixed assets 原則, 現要考慮既就係需要 cap 既 initial costs 係幾多.

據準則解釋, 所有直接令一件 asset 可開始應用於運作中既支出, 都應將其 capitalized. 所以, 因購買該 MV 而支付的內地增值稅, 在香港帳簿上, 亦應計算入資產成本中.

香港會計標準, 公司買車當然可以入公司ASSETS
但係你地係大陸公司在大陸買車, 點會入香港公司ASSETS ?
中/港公司係有兩個完全唔同營業執照, 等同唔同法人, 係完全獨立企業單位.
正式講, 大陸公司在香港帳是投資項目
如果香港公司比錢, 但車主登記一定唔係香港公司, 咁只可作為贈送或往來代付款,
但一定唔係入公司ASSETS
就算公司出錢在大陸買物業, 比公司人出差用番, 只要物業持有人唔係公司, 香港稅例都唔比入ASSETS
經驗之談 !

dogdogdog512's answer is right. But you have to check the relationship between the Hong Kong company and that of the fatory in Mainland. If the MV is purchased and registered and owned by the factory, a separate legal entity, in Mainland, there should be no entry in the books in Hong Kong assuming the Hong Kong company is only investing in the factory in Mainland. The relationship is investor-investee, holding company-subsidiary. The Hong Kong company has no titleship in the MV owned by the factory in Mainland.