采取何种控制办法来保证固定资产的处置是按规定审批和估价的？
What controls are in place to ensure disposal of fixed assets is properly approved and accounted?
当固定资产被出售时，任何处置的损失或收益都是通过比较账面净值和出售所得金额计算出来的。
When plant assets are sold, any gain or loss on the disposal is computed by comparing the book value with the amount received from the sale .
固定资产的帐务处理：包括登记、处置、计提折旧等。
The accounting work on the fixed assets: registration, disposal, depreciation etc.
由于固定资产的残值和使用年限均只是估计，处置固定资产时的出售价格不同于其账面净值是很常见的。
Since the residual values and useful lives of plant: assets are only estimates, it is not uncommon for plant assets to be sold at prices which differ from their book value at the date of disposal.
准备处置的固定资产名称、账面价值、公允价值、预计处置费用和预计处置时间等。
The name, book value, fair value, expected disposal expenses, and expected disposal costs and the expected time for disposal, etc…
无形固定资产形成总额包括矿藏的勘探、计算机软件、娱乐和文学艺术品原件等获得（减处置）价值。
The total tangible assets formation includes the prospecting of minerals, the originals of recreational works and works of literature and arts minus the disposal of them.
我国一些固定资产内部控制失效的案例暴露出目前固定资产内部控制存在盲目构建与开发、折旧计提与处置不合理等问题。
Fixed assets in some cases of internal control failure expose currently existing fixed assets of internal control and blind development, depreciation plan and disposal problems such as unreasonable.
我国一些固定资产内部控制失效的案例暴露出目前固定资产内部控制存在盲目构建与开发、折旧计提与处置不合理等问题。
Fixed assets in some cases of internal control failure expose currently existing fixed assets of internal control and blind development, depreciation plan and disposal problems such as unreasonable.
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