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目前,在重置成本法下的资产评估实践中,对产成品的评估方法很不统一。有人对正常的产成品(销售周期短的)采用企业帐面成本作价,对销售周期长的产成品采用现价扣除销售税金和销售费用后作价,还有人用再扣除所得税后作价等等。到底应该怎样对产成品评估作价?在重置成本法下对产成品评估的理论与方法究竟是什么?下面谈谈我们的粗浅看法: 国资工字[1989]第3号文件《在国有资产产权变动时必须进行资产评估的若干暂行规定》中指出:“用重置成本法对流动资产中的原材料、在制品、协
At present, the appraisal method of finished products is not uniform in the asset valuation practice under the method of replacement cost. Some people use normal book value of finished products (short sales cycle) at the cost of the book, on the long sales cycle of finished products using the current price after deducting sales tax and sales price, and then with the deduction of income tax after the price and so on. In the end how to value the finished product evaluation? Under the replacement cost method of finished product evaluation theory and method what? Here to talk about our crude opinion: the state capital word [1989] No. 3 “in the state-owned assets Certain Provisional Regulations on Assets Valuation When Changing ”states:" The use of replacement cost method for the determination of raw materials, work in progress,