财务方面的proceeds
问题描述：
财务方面的proceeds
完整的话是这样的：the gain and loss on disposal is difference between the proceeds and carrying amount and should be recognised in the income statement 整句话就卡在这里了 the proceeds and carrying amount
答
分开来看 proceeds amount
carrying amount
proceeds amount 意思为 实际收入金额(例如sales 等.其收益,收入(期票,保险单等扣除应付费用后的)实收款项)
carrying amount 意思为 帐面金额
在income statement 里是不同的