According to Comrie (1976) “Aspects are different way of viewing the internal temporal consituency of a situation.” This paper aims to discuss the perfect aspects of “iou” (有) and “le” (了) in Mandarin、Taiwan Min and Hakka. Cheng (2001) argues that the usages of “iou” in Chinese dialects, at the least, have eight different usages. Which we discuss is the perfective situation, There are two “le” in Mandarin: one is the verbal “le”, denoting the perfective meaning; the other is the sentential “le”, designating a change of state.