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在设备固定资产价值重估中,设备固定资产重估现值是由重置价值与成新率二大要素所决定.计算公式:设备重估现值=重置价值×重估成新率设备重置价值是运用资产评估重置完全标准计算得出.即将待评设备的历史成本转换为动态系列成本,要求按待重估设备固定资产现实发生成本来计价叫重置成本标准,又叫做现实成本标准.设备的重置价值与市场现行交易价,国家公布的物价指数,人民
In the reassessment of the value of equipment fixed assets, the current value of fixed assets revaluation equipment is determined by the two factors of replacement value and new rate. Calculation formula: equipment revaluation present value = replacement value × revaluation into new rate equipment The replacement value is calculated using the full standard of assets assessment reset. The historical cost of the equipment to be appraised is converted into a dynamic series of costs, which requires that the actual cost of fixed assets to be reassessed is used to calculate the replacement cost standard, which is also called reality. Cost standard. The replacement value of equipment and the current transaction price of the market, the price index published by the country, the people