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设备在经过技术改造后,会形成设备增值。按照使用价值是价值的物质承担者的原则,可以下式计算固定资产增值:Z=t×k式中Z—应计设备增值额;t—实际投入费用;k=
After equipment has undergone technological transformation, it will form a value-added equipment. According to the principle that the use value is the value of the material bearer, the value of fixed assets can be calculated by the following formula: Z = t × k where Z - accrual equipment appreciation; t - actual input cost; k =