现行会计制度对企业新增的固定资产,如因某些特殊原因,在尚未确定(?)而先行使用时,只提到应按估计价值登记入帐,待实际价值确定后再行调整,没有提到在调整其差额时,同时调整已提折旧的问题。笔者就此提些肤浅的看法与同行商榷。 When the current accounting system adds new fixed assets to the enterprise, if for some special reasons it is used before it has been determined (?), it only mentions that it should be accounted for at the estimated value, and will be adjusted after the actual value is determined. It was mentioned that in adjusting the balance, the issue of depreciation has been adjusted at the same time. The author hereby put forward some superficial views and peer discussions.