城市交通中机动车辆的行驶路线,有些线路是单行的,只允许由东向西的车辆通行,禁止反向车辆通行,以此设计来提高交通效率,缓解交通压力。会计处理中出于防止企业操纵利润等一些考虑,也会有一些单行线设计的会计准则规定。一、固定资产盘亏和固定资产盘盈的非逆向会计处理(一)固定资产盘亏的处理 Urban traffic in the motor vehicle driving routes, some lines are single, only allow traffic from east to west, prohibit the reverse traffic, designed to improve traffic efficiency and ease traffic pressure. Accounting treatment for the prevention of corporate profits and some other considerations, there will be some single-line design accounting standards. First, the loss of fixed assets and fixed assets non-counter-accounting treatment (A fixed asset loss treatment