What is fixed property? What is the difference between fixed assets and fixed assets?

Loss and surplus of pending property: accounting for the value of various property gains and losses and damages confirmed by enterprises in the process of property inspection.

Liquidation of fixed assets: accounting for the value of fixed assets transferred to liquidation due to sale, scrapping, damage and other reasons, as well as the liquidation expenses and liquidation income incurred in the liquidation process.

If it is the inventory gain or loss of fixed assets, it is included in the loss of pending property-the profit and loss of pending fixed assets.

If it is the sale of fixed assets, it will be included in the liquidation of fixed assets.