新的行政单位会计制度取消了原制度“专用基金”会计科目，而目前行政单位使用的小汽车、摩托车等其它专用设备的处置变卖，更新购置时有发生。如何正确的核算固定资产的处置变价收入，根据《行政单位财务规则》第三十二条关于“行政单位固定资产处置、出租收入，应当首先... The new administrative unit accounting system abolished the original system of “special fund” accounting subjects, and currently used by the administrative unit of cars, motorcycles and other special equipment disposal sale, replacement purchase from time to time have occurred. How to correctly calculate the disposal of fixed assets, variable income, according to “Administrative Unit Financial Rules” Article 32 on the "administrative unit of fixed assets disposal, rental income, should be the first ...