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 处理以前重估的固定资产项目时的净出售收益与净账面总额的差价应当收取或记入收益。
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 出售物业厂房及设备产生的收益或亏损乃按出售收入净值与资产的帐面值的差额确定,并于出售日于收支帐确认。