《企业财务通则》第１６条规定：“固定资产盘盈、盘亏和毁损的净收益或净损失报经批准后转入营业外收支，记入当期损益，构成企业利润总额，形成纳税利润基础，并相应地纳入企业税后利润的分配。”在实务处理上，①发现盘盈时，借记“固定资产”；贷记“累计折旧”、“待... Article 16 of the “General Rules for Corporate Finance” stipulates that: “Net gains or losses on fixed assets, losses and losses, after approval, are transferred to non-operating income and expenses and charged to the profits and losses of the current period to form the total profits of the enterprises and form a taxable profit Basis, and correspondingly included in the distribution of profits after the enterprise tax. ”In the practical treatment, ① found surplus, debit“ fixed assets ”; credit“ accumulated depreciation ”," pending ...