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.
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