1. Set up the subject of "fixed fund" according to the regulations, and calculate the fixed fund that increases or decreases due to the purchase, self-control, transfer-in, financing lease-in, donation or sale, foreign investment, scrapping and loss of fixed assets. When purchasing and constructing fixed assets, the subject shall be credited according to the actual cost;

2, renovation and expansion of fixed assets, the new value of renovation and expansion of fixed assets recorded in this course; When financing the lease of fixed assets, the account shall be debited according to the actual amount of rent paid;

3, accept the donation of fixed assets, the market value of similar assets or provide relevant credentials recorded in the subject;

4, financial leasing into fixed assets to pay rent when credited to the subject;

5, inventory surplus of fixed assets, with the replacement value credited to the subject. When the fixed assets are reduced due to sale, foreign investment, scrapping, damage, inventory loss and other reasons, the original value of the fixed assets should be debited to the account.

Under the category of "net assets" in the balance sheet, the "fixed fund" item is listed after the "Public Offering of Fund" item according to the book balance. Fixed assets leased by financing shall be explained in the notes to the statements.