《工业企业会计制度》规定:“在原有固定资产基础上进行改建、扩建的固定资产,按原有固定资产帐面原价,减去改建、扩建过程中发生的变价收入,加上由于改建、扩建而增加的支出记帐。”我认为固定资产在改建、扩建过程中,部分被拆除的建筑物和设备,一般尚未提足折旧,其净值大大高于变价收入。如果被拆除的是技术落后、能耗高而被提前淘汰的设备或不需要的建筑物,其帐面净值比变价收入的差额会更大。按上述规定处理,就会在改建、扩建的固定资产中,存在着一部分实体已不存在 The “Accounting System for Industrial Enterprises” stipulates: "The fixed assets that are rebuilt or expanded on the basis of the original fixed assets shall be based on the original book value of the original fixed assets, minus the price-increased income incurred in the course of reconstruction or expansion, plus reconstruction and expansion. The increased expenditures are accounted for.” In my opinion, in the course of reconstruction or expansion of fixed assets, some of the buildings and equipment that were dismantled have generally not been fully depreciated, and their net worth has been much higher than that of variable price income. If the equipment that was demolished is backward technology, high energy consumption and was eliminated in advance, or an unnecessary building, the net value of its net book value will be greater than the difference in revenue. According to the above regulations, there will be some entities that no longer exist in the fixed assets that have been rebuilt or expanded.