The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。
2
Based on the principles of the impairment of fixedassets, the thesis points out some changes and analyzes the accounting of the new principles with examples.
针对新的固定资产减值准备准则，本文提出了它的变化之处，并对新准则的会计处理进行了举例分析。
3
Considering the factor of price rise, a new method of depreciation of fixedassets is put forward to improve the sum of the month digit method.