本文从统计的角度提出了一种估算灾区企业固定资产损失情况的方法，并以汶川地震为例对此方法进行效验。
A statistical method is put forward to estimate enterprises' fixed asset loss in disaster areas. And the method is examined during the Wenchuan earthquake relief.
固定资产盘亏造成的损失，应当计入当期损益。?。
The losses of inventories of the fixed assets shall be included in the current profits and losses.
当固定资产被出售时，任何处置的损失或收益都是通过比较账面净值和出售所得金额计算出来的。
When plant assets are sold, any gain or loss on the disposal is computed by comparing the book value with the amount received from the sale .
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