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在资产评估中,为了有效地为各种资产业务提供价格尺度,必须根据资产业务的具体目的和条件,评估适当类别的价格;还必须根据适用价格和可资利用的信息资料,采用适当的方法。一、评价资产的几类价格资产在价值形态上的计量可以有多种类别的价格,分别以不同角度反映资产的价值特征。可分为如下几类: 1.历史成本,它反映资产购建、运输、安装、调试等建设过程中实际发生的全部费用,是客观计量资产所费的历史尺度。
In the valuation of assets, in order to effectively provide a measure of price for various asset operations, the price of the appropriate category must be evaluated against the specific objectives and conditions of the asset business; and appropriate methods must also be used, based on the applicable price and available information material . First, the valuation of several types of asset prices Assets in the value of the shape of the measurement can have a variety of types of prices, respectively, from different angles reflect the value of the assets of the characteristics. Can be divided into the following categories: 1. Historical costs, which reflect the acquisition and construction of assets, transportation, installation, commissioning and other construction costs incurred in the actual process of the objective measure of the historical cost of assets.