当前，各地企业的资产价值重估工作，已按部署告一段落，各企业的调帐方案也早已确定，但笔者对一些企业固定重估增值的帐务处理有不同看法，以为有提出商讨的必要。 一、原值和资本公积的调整 这次资产价值重估，是在连续多年通货膨胀的经济背景下进行的，固定资产的实际价值 At present, the revaluation of assets of enterprises around the country has come to an end by deployment. The adjustment plan of various enterprises has also been set long ago. However, the author has different opinions on the accounting treatment of fixed revaluation of some enterprises and believes that there is a need for discussion . First, the adjustment of the original value and capital reserve The revaluation of assets is carried out in the context of successive years of inflation. The actual value of fixed assets