Net profit or losses on disposals of fixed assets arising from sale, obsolescence or damage shall be accounted for as non-operating income or expenses.

 
  • 由于出售、報廢或者毀損等原因而發(fā)生的固定資產(chǎn)清理凈損益,應當計入營(yíng)業(yè)外支出或者營(yíng)業(yè)外收入。
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