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.

• 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。