财政部在１９９５年发出的《关于印发企业住房基金会计处理补充规定的通知》中指出：企业出售职工住房应按照固定资产出售进行会计处理，出售职工住房发生的净收益，借记“固定资产清理”科目，贷记“住房周转金”科目，如发生净损失，作相反会计处理。根据这一规定，目前各出 The Notice of the Ministry of Finance on Issuing the Supplementary Provisions on the Accounting Treatment of Enterprise Housing Funds issued in 1995 pointed out that enterprises should sell their staff and workers ’houses for sale in accordance with the accounting treatment and sell the net income of employees’ houses and debit the Fixed Assets Clearance “Subjects, credited” housing revolving fund "subjects, such as the net loss occurred, for the opposite accounting treatment. According to this provision, each is currently out