disposal of fixed assets造句怎么写

2、Article44 The balance of proceeds from the transfer or disposal of fixed assets by an enterprise shall, after deduction of the underpreciated amount or the salvage value and handling fees, be entered into the profit and loss account for the current year.

1、The balance of the proceeds from the alienation or disposal of fixed assets at the current price, after the net unamortized value or the residual value of the assets is deducted, shall be entered into the profit and loss account for the current year.