一、固定资产评估后如何调帐。根据现行规定，评估结果经国有资产管理部门确认后，应根据评估结果进行调帐。其方法是：（１）用重置价值调整原值。如评估后的重置价值大于评估前的帐面原值，应按其差额借记“固定资产”，贷记“累计折旧”。如评估后的重置价值小于评估前的帐 First, how to adjust the account after the assessment of fixed assets. According to the current regulations, after the assessment results are confirmed by the state-owned assets management department, the accounts should be adjusted according to the assessment results. The method is: (1) use the replacement value to adjust the original value. If the replacement value after the assessment is greater than the original value of the book before the assessment, debit the fixed assets according to the difference and credit the accumulated depreciation. If the assessment of the replacement value is less than the pre-assessment account