disposal of net income 中文意思是什麼

disposal of net income 解釋
凈收益處理
  • disposal : n. 1. 配置，布置，安排。2. 處置，處理。3. （財產等的）出售，讓與。4. 支配權；（自由）處置權，（自由）使用權。n. （廚房）垃圾粉碎機。
  • of : OF ＝Old French 古法語。
  • net : n 因特網。 supply Net services 提供因特網服務。 n 1 網，網眼織物，（花邊的）織物。2 網狀物，網狀...
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  1. 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。
  2. 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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