用更新改造基金建造的房屋和设备,通常按规定将已完工工程的实际成本和其他有关费用进行转帐:借记“专用基金——更新改造基金”,贷记“专项工程支出——×××工程”;同时将增加的固定资产价值,借记“固定资产”,贷记“固定基金”。这套转帐在实际操作中存在着一些缺陷。最近,我们在会计工 Houses and equipment built with the renovation and renovation fund are usually transferred according to regulations to the actual cost of the completed project and other related expenses: Debit “special fund—renewal and reconstruction fund”, and credit “special project expenditure—××× “Project”; at the same time will increase the value of fixed assets, debit “fixed assets”, credited to “fixed funds.” This set of transfer has some defects in the actual operation. Recently, we are at the accounting