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 当企业处置无形资产时,应当将处置收益与该无形资产账面价值的差额计入当期损益 Intangible Asset Disposed Difference Disposal Proceeds Carrying

正面
 当企业处置无形资产时,应当将处置收益与该无形资产账面价值的差额计入当期损益。

背面
When an intangible asset is disposed, the difference between the disposal proceeds and the carrying amount should be recognized in profit or loss for the current period.

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