disposal of fixed assets

英 [dɪˈspəʊzl ɒv fɪkst ˈæsets]

美 [dɪˈspoʊzl əv fɪkst ˈæsets]

固定资产的处理

The fixed assets shall be taken inventory periodically. The net profit or loss incurred in discard and disposal, and also overage, shortage of fixed assets shall be accounted into current profit and loss.
固定资产应当定期进行清查盘点，对于固定资产盘盈、盘亏的净值以及报废清理所发生的净损失应当计入当期损益。
For bunles, the disposal of fixed assets shall be carried out and the periodical inventory shall be made.
对于集装格，应作固定资产处理，并定期清点。
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.
转让或变价处理固定资产的收入，减除未折旧的净额或残值后的差额，列为当年度的损益。
The launching of fixed assets management must start with the auditing of allocation budget of fixed assets and pre-supervision and the whole procedure control should be implemented in the purchase, use, disposal and management of fixed assets.
要从源头抓起，加强对固定资产配置预算的审计，实行事前监督；要重视对固定资产的购置、使用、处置、保管等全过程的审计监督，实现过程控制。