以高于账面净值的价位处置。
固定资产的账面价值不得超过不考虑减值因素情况下计算确定的固定资产账面净值。
The book value of the fixed assets can't excess the net book value of the fixed assets determined through the calculation in the case of no consideration about the factors of the value diminution.
出售物业、机器及设备之收益或亏损按出售所得款项净额减资产账面净值于收益表中确认。
Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.
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 .
由于固定资产的残值和使用年限均只是估计，处置固定资产时的出售价格不同于其账面净值是很常见的。
Since the residual values and useful lives of plant: assets are only estimates, it is not uncommon for plant assets to be sold at prices which differ from their book value at the date of disposal.
由于固定资产的残值和使用年限均只是估计，处置固定资产时的出售价格不同于其账面净值是很常见的。
Since the residual values and useful lives of plant: assets are only estimates, it is not uncommon for plant assets to be sold at prices which differ from their book value at the date of disposal.
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