按现行政策规定,在发生企业资产转让、企业兼并、企业出售、股份经营、中外合资及合作、企业清算、抵押担保、租赁等情况时,都要对资产进行评估。固定资产评估后,可能增值,也可以减值,如何调整帐目,在实际工作中,是个经常遇到的问题。笔者现根据个人的理解,谈谈自己的看法。 According to the current policy, assets must be evaluated when corporate assets transfer, mergers and acquisitions, sales of enterprises, share operations, Sino-foreign joint ventures and cooperation, corporate liquidation, mortgage guarantees, leases, etc. occur. After assessing a fixed asset, it may add value. It may also be impaired. How to adjust accounts is a frequently encountered problem in practical work. The author now talks about his own opinions based on personal understanding.