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(chǎn)項目時的凈出售收益與凈賬面總額的差價應(yīng)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(yè)廠房及設(shè)備產(chǎn)生的收益或虧損乃按出售收入凈值與資產(chǎn)的帳面值的差額確定,并于出售日于收支帳確認。