固定资产报废 retirement of fixed assets
[会计] discarding of fixed assets
- 负责购置、内部调拨、调出、报废固定资产的有关帐务工作。
Be responsible for the accounts concerning purchasing, internal allocating , external allocating and discard on the estate. - 加强医疗设备的管理,防止固定资产的流失,搞好设备报废管理至关重要。
In order to strengthen the medical equipment management and prevent the lose of fixed assets, the obsolete equipment management becomes more important. - 由于出售、报废或者毁损等原因而发生的固定资产清理净损益,应当计入营业外支出或者营业外收入。
Net profit or losses on disposals of fixed assets arising from sale, obsolescence or damage shall be accounted for as non-operating income or expenses.