第三讲 固定资产评估

• 作 者: 王子林
• 出 处: 财务与会计
• 发表日期: 1992年03期
• 关键词: 固定资产 建帐 分类评估 财务会计核算 有序安排 委托方 成新率 变现净值 性质分类 功能成本法

一、固定资产评估的前期工作固定资产分布在企业生产经营的各个环节,通常以单台单件为评估对象,需要周密计划、有序安排,这就要做好前期工作。前期工作包括如下环节: 1.整理委托方提供的资产帐表清册,确定资产分类。资产分类一是要与财务会计核算中资产分类衔接,便于制表建帐;二是要适应评估专业技术分工的需要,为此,采取按资产工程技术特征分类评估,按资产使用性质分类(即财务分类)制表建帐的方法。

I. Preliminary Work of Fixed Assets Evaluation Fixed assets are distributed in all aspects of production and operation of a company. Usually they are evaluated as a single piece, which requires careful planning and orderly arrangement. This should be done in the early stage. The preparatory work includes the following links: 1. Organizing the client’s inventory of asset accounts to determine the asset classification. Second, it is necessary to adapt to assess the needs of professional and technical division of labor, for this purpose, to take the classification according to the characteristics of the asset engineering and technology, according to the nature of the use of assets classification (that is, Financial classification) tabulation account method.