disposal of net income 中文意思是什麼
disposal of net income
解釋
凈收益處理-
On disposal of a previously revalued fixed asset item the difference between net disposal proceeds and the net carrying amount should be charged or credited to income
處理以前重估的固定資產項目時的凈出售收益與凈賬面總額的差價應當收取或記入收益。 -
Gains or losses arising from the disposal of property, plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the asset, and are recognised in the income and expenditure account at the date of disposal
出售物業廠房及設備產生的收益或虧損乃按出售收入凈值與資產的帳面值的差額確定,並於出售日于收支帳確認。
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