会计准则对“待售固定资产”的会计核算作出了相关规定,但在“待售固定资产”的界定、折旧的计提和减值计提的会计核算方法等方面还存在一些不够合理的地方。文章对“待售固定资产”的出售和改变其出售计划的业务提出了具体的认定条件和会计核算方法,并建议在准则中加以规范,不断健全企业会计准则,增强其对实际会计工作的指导性。 Accounting standards for “for sale of fixed assets, ” the accounting has made the relevant provisions, but “for sale of fixed assets Not reasonable enough. The article puts forward specific conditions and accounting methods for the sale of ”fixed assets for sale" and the business of changing its sales plan. It also proposes to standardize in the guidelines and continuously improve the accounting standards of enterprises so as to enhance their influence on the actual accounting work Guiding.