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 .
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.
现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.
现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.
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