固定资产应当定期进行清查盘点，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。
The fixed assets shall be taken inventory periodically . The net profit or loss incurred in discard and disposal , and also overage , shortage of fixed assets shall be accounted into current profit and loss .
资产盘盈