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。

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Based on the principles of the impairment of fixed assets, 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。

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Considering the factor of price rise, a new method of depreciation of fixed assets is put forward to improve the sum of the month digit method.

考虑物价上涨等因素，对月数总和法进行改进，提出一种新的固定资产折旧方法。

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