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固定资产的会计核算问题，除行业之间因使用年限不同涉及折旧率的差别外，其他的核算方法应以《企业会计准则》为规范予以统一。可是新的行业企业会计制度对“其他单位投资转入的固定资产”的会计核算方法，行业之间并不一致。工业、商品流通、运输等制度规定应“按评估确认或
Accounting for fixed assets, in addition to differences between the industries due to the different useful life of the depreciation rate, the other accounting methods should be “Accounting Standards for Business” as the standard to be unified. However, the new industry accounting system for enterprises, “fixed assets into other units to invest in” accounting methods, the industry is not consistent. Regulations on the industrial, commodity circulation and transportation systems should be "confirmed by assessment or