现行法规规定，企业产权变动对资产进行评估，应按评估确认值调整账面值。对于固定资产，规定按评估确认的重置价值与原账面原值的差额，借记或贷记“固定资产”科目；按评估确认值与原账面净值的差额，贷记或借记“资本公积”、“递延税款”、“营业外支出”科目；按两者之间 Current laws and regulations, changes in corporate property assets to be assessed, the assessment of the value of the book value should be adjusted. For fixed assets, it is required to debit or credit “fixed assets” according to the difference between the confirmed replacement value and the original original book value; the difference between the confirmed and the original book value is credited or debit “Capital Product ”,“ deferred tax ”,“ non-operating expenses ”subjects; by the two