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。
The net profit, if any, may be written off on an average in light of a five-year period, or be used to make up the annual loss, the balance may be incorporated into the enterprise's clearing income. 如为净收益,可按照五年的期限平均转销,或者逐年弥补年度亏损,余额留待并入企业的清算收益。
Investment balance and investment balance diagram can provide two important indexes of project economic evaluation& net future value and the dynamic payback period of investment as well as indicate project's profit or loss at any time spot in its duration. 投资余额和投资余额图既可提供项目经济评价中的两个重要指标&净未来值和动态投资回收期,又可反映项目在其寿命期内的任何一个时刻的盈利或损失状况。