贵刊1996年第3期刊登的赵玉庆同志《验证“清理固定资产损失”与“固定资产清理收入”的方法》一文中,提出一种简便方法,即“清理固定资产损失(减收益)”和“固定资产清理收入(减清理费用)”两个项目数字相加之和应等于被清理固定资产的帐面净值。本人认为此方法值得商榷。根据我国现行会计制度规定,在填列“清理固定资产损失(减收益)”项目时,应根据“营业外收入”科目中的“处理固定资产净收益”明细科目和“营业外支出”科目中的“处理固定资产净损失”明细科目的记录填列。而“固定资产清理收入(减清理费用)”项目,则应根据 In the article published in 1996, No. 3, Comrade Zhao Yuqing put forward a simple and convenient method to verify the loss of fixed assets and the method of cleaning up the fixed assets. The method of clearing the loss of fixed assets Less income) “and ” Fixed assets liquidation income (less liquidation costs) “The sum of the two items should equal the net book value of the fixed assets being liquidated. I think this method is questionable. According to the current accounting system in our country, when filling in the item ”Liquidation of Fixed Assets Losses (Reducing Benefits)“, the ”Net Income from Fixed Assets“ section in ”Non-operating Income “Non-operating expenses ” subjects “net loss of fixed assets ” records of the details of the entry. And “fixed assets cleaning income (less liquidation costs) ” project, it should be based on