An increase in net carrying amount arising on revaluation of fixed assets should be credited directly to shareholders ' equity under the heading revaluation reserve 由于固定资产重估产生的净账面总额的增加额应在重估价准备后直接记入股东权益。
2.
On disposal of a previously revalued fixed asset item the difference between net disposal proceeds and the net carrying amount should be charged or credited to income 处理以前重估的固定资产项目时的净出售收益与净账面总额的差价应当收取或记入收益。
