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维基
百科
盘盈 [pán yíng]
inventory profit
- 对于发生的盘盈、盘亏以及过时、变质毁损等需要报废的，应当及时进行处理，计入当期损益。
Any overage, shortage or out-of-date, deterioration and damage thai need to be scrapped shall be disposed within the year and accounted into current profit or loss. - 在对固定资产的清查盘点中，对于固定资产盘盈，盘亏的净值，以及报废清理所发生的净损失，应当计入当期损益。
In making an inventory of the fixed assets, the net profit or loss incurred in discard and disposal, and also overage, shortage of fixed assets shall be accounted as current profit and loss. - 第二十二条清算委员会对清算期间发生的财产盘盈或者盘亏、变卖，无力归还的债务或者无法收回的债权，以及清算期间的收入或者损失等，应当书面向企业权力机构说明原因、提出证明并计入清算损益。
Article 22 For any property gains and losses discovered in stocking property, sales, un-payable debts, or unreceivable credits as well as any incomes and losses during the liquidation period, the liquidation committees should provide written explanations and certificates of the liquidation.
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