新会计制度中关于固定资产盘盈的处理方法仍然分作两步:第一步是报经批准前,先对盘盈的固定资产估计出净值,然后通过“待处理财产损溢”科目核算,这与原制度处理方法基本一致;所不同的是第二步,即报经批准转销时的会计处理。原制度规定:盘盈固定资产净值经批准后作增加固定基金处理,盘亏则冲减固定基金。这种处理方法在建立 The processing method for overage of fixed assets in the new accounting system is still divided into two steps. The first step is to estimate the net value of the fixed assets of the overage before reporting approval, and then calculate through the “property losses to be treated” subject. This is basically consistent with the original system treatment method; the difference is the second step, that is, the accounting treatment when approved for reselling. The original system stipulates that: after the net value of fixed assets is approved, the fixed fund will be increased, and the loss will offset the fixed fund. This processing method is established