1.1本惯例包括如何出售资产。 1.2当不再需要实体使用的资产时，可以出售资产，或出售为出售或再出售目的而获得的资产。销售目标因实体而异；例如，目标可能是促进资产置换，从销售收入中获得所需资金，或者只是从实体的控制和管理中移除资产。 1.3本惯例不包括针对任何监管机构或实体经营所在各级政府的销售要求或限制。 然而，这种做法提供了灵活性的实体选项，以最佳地集成这些外部需求。 1.4本标准无意解决与其使用相关的所有安全问题（如有）。本标准的用户有责任在使用前制定适当的安全和健康实践，并确定监管限制的适用性。 ====意义和用途====== 5.1本标准将具有成本效益的销售确定为实体的业务流程。中心目标是确保以最适合实现实体目标的方式出售资产。 5.2本标准提供了在考虑资产出售时有效管理实体资产所需考虑的选项和注意事项。

1.1 This practice encompasses how assets may be sold. 1.2 Sales of assets may be done when assets used by the entity are no longer required, or to sell assets acquired for the purpose of sale or re-sale. The objectives of a sale will vary by entity; for instance, the goal may be to facilitate the replacement of assets, to obtain needed funds from sales proceeds, or simply to remove assets from the entity’s control and management. 1.3 This practice does not include sales requirements or restrictions specific to any regulatory body or the various levels of government in which an entity operates. However, this practice provides the entity options for flexibility to best integrate those external requirements. 1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatory limitations prior to use. ====== Significance And Use ====== 5.1 This standard identifies cost-effective sales as a business process of the entity. The central objective is to ensure that assets are sold in a manner best suited to meet the goals of the entity. 5.2 This standard provides options and considerations to take into account to effectively manage the entity’s assets when considering asset sales.