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由于企业处于持续经营状态,产权交易也有一段时间过程,因此,评估基准日时点的价值与交易价格是既有联系又有区别的两个概念
As the enterprise is in a going concern condition, the transaction of property rights also takes a certain period of time. Therefore, the valuation of the time point on the base date and the transaction price are two concepts that are both connected and distinct