固定资产净残值
固定资产净残值-
固定资产折旧应当根据固定资产原值、预计净残值、预计使用年限或预计工作量，采用年限平均法或者工作量（或产量）法计算。
Depreciation on the fixed assets shall be accounted on the basis of the original cost , estimated residual value , estimated useful life and working capacity , according to the straight line method or the working capacity ( or output ) method .