对“固定资产清理”核算的探讨云南大学经济学院刘汝燮“固定资产清理”是财会制度改革中新设立的一个科目。新的分行业会计制度规定：“本科目核算企业因出售、报废和毁损等原因转入清理的固定资产净值及其在清理过程中所发生的清理费用和清理收入。”固定资产清理的核算... Discussion on Accounting for Fixed Assets Liquidation Liu Ruxie, School of Economics, Yunnan University “Liquidation of Fixed Assets” is a newly created subject in the reform of the accounting system. The new sub-sector accounting system stipulates: “The accounting of fixed assets net value of the enterprises due to sale, scrapping and damage caused by the enterprise and its clean-up costs and clean-up costs incurred in the liquidation process.” Accounting for liquidation of fixed assets. ..