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单词 disposals account
释义

disposals account

disposals account An account used to record the disposal of a fixed asset. The original cost (a debit entry), accumulated depreciation (a credit entry), and the amount received (credit entry) are transferred to the account, the balancing figure being any profit (debit entry) or loss (credit entry) on disposal.

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更新时间:2025/4/15 13:08:07