In making an inventory of the fixed assets, the net profit or loss incurred in discard and disposal, and also overage, shortage of fixed assets shall be accounted as current profit and loss.

 
  • 在對固定資產(chǎn)的清查盤(pán)點(diǎn)中,對于固定資產(chǎn)盤(pán)盈,盤(pán)虧的凈值,以及報廢清理所發(fā)生的凈損失,應當計入當期損益。
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