disposal of plant and equipment
英 [dɪˈspəʊzl ɒv plɑːnt ənd ɪˈkwɪpmənt]
美 [dɪˈspoʊzl əv plænt ənd ɪˈkwɪpmənt]
厂房和设备的处理
双语例句
- In the following illustrations of the disposal of items of plant and equipment, it is assumed that any necessary entries for fractional-period depreciation already have been recorded.
在随后演示的处置固定资产时，假设调整部分年度的折旧所必需的会计分录已经作完。 - Gain from disposal of property, plant and equipment.
凡因处分固定资产所获得之利益属之。