入賬問題：proposal of assets

我估你係問Disposal of Assets? 資產變賣後產生虧損不能做稅務扣除，不過在會計賬目內就要入費用。日記賬如下：
1. Dr. Disposal of Fixed Assets
Cash at Bank (Proceeds)
Accumulated Depn - O.E.
Cr. Office Equipment
由於具體數字不祥，上述僅供參考。