The balance of the proceeds from the alienation or disposal of fixed assets at the current price, after the net unamortized value or the residual value of the assets is deducted, shall be entered into the profit and loss account for the current year.

 
  • 轉讓或變價(jià)處理固定資產(chǎn)的收入,減除未折舊的凈額或殘值后的差額,列為當年度的損益。
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