《新制度》及《内容介绍》规定固定财产的盘亏及毁损全部借(减)记“固定基金——企业固定基金”,我认为,应分别不同情况具体处理:固定财产由于地震、风、水、火灾等人力不可抗拒的自然灾害遭到毁损而招致固定资产减少时,一律冲减企业固定基金;其保险赔偿款、变价收入、清理费用均在“专用基金——更新改造资金”科目核算。也就是说:由于自然灾害所致的固定资产损失,要由企业负责,需要 The “New System” and “Introduction to Contents” stipulate that fixed assets are destroyed or destroyed and all borrowed (deducted) from the “fixed fund-enterprise fixed fund”. In my opinion, they should be dealt with separately under different circumstances: Fixed assets due to earthquake, wind, When the irresistible natural disasters such as water and fire are damaged and the fixed assets are reduced, the fixed funds will be reduced. The insurance compensation, price change income, and clean-up expenses are all accounted for in the “Special Fund - Renewal Capital” account. . In other words, due to the loss of fixed assets caused by natural disasters, it is the responsibility of the company and needs