对高校不同类别的固定资产应采取不同的办法，提取折旧和设置基金。

Different kinds of fixed asset in colleges and universities should take different ways: drawing depreciation and establishing funds.

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为了可靠地进行成本计量，应建立固定资产修购基金制度或折旧制度。

In order to measure the cost reliably, a system of the repairing funds for fixed assets or depreciation should be established.

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盘盈的固定资产按照其公允价值入账，并相应增加固定基金；

Fixed assets recorded in accordance with its fair value and a corresponding increase in the fixed fund;

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