《国有建设单位会计制度》规定:“基本建设工程竣工后,必须按照有关规定编制竣工决算,办妥竣工验收和资产交接手续,才能作为交付使用资产入账。”但《企业会计制度》明确:“企业对已达到预定可使用状态但尚未办理竣工结算手续的固定资产可先按估计价值记账,待确定实际价值后再调整。”那么,对目前正处于由《国有建设单位会计制度》向《企业会计制度》过渡的企业来说,应该如何 The “Accounting System for State-owned Construction Units” stipulates that: “After completion of a capital construction project, the final accounts must be prepared in accordance with the relevant provisions, and the procedures for completion acceptance and transfer of assets can be completed before they can be accounted for as assets delivered.” However, the “Enterprise Accounting System” : “The fixed assets that the enterprise has reached the expected usable status but has not yet completed the settlement procedures may be booked at the estimated value and adjusted after the actual value is determined.” Then, for the enterprises that are currently in the process of accounting by the State-owned Construction Unit System “to” enterprise accounting system "for the transition of enterprises, what should be