企业的资产,一般分为流动资产和固定资产。除了现金一项为价值的尺度不变动以外,其余不论是属于流动资产的商品、原材料、在产品、半成品、产成品、副产品和应收货款等,还是属于固定资产的房屋、建筑物、机器设备、运输工具以及专利权、专有技术、商标权、版权等,都会因用于生产经营和取得时的不同情况,需要进行计价或估价。而资产的估价又与企业的损益计 Assets of enterprises, generally divided into current assets and fixed assets. Except for the fact that the value of cash is not changed on a scale of value, the rest are commodities, raw materials, products, semi-finished products, finished products, by-products and receivables, etc. belonging to current assets, but also houses, buildings and machines belonging to fixed assets Equipment, means of transport and patents, know-how, trademarks, copyrights, etc., are all subject to valuation or valuation due to different circumstances of production, operation and acquisition. The valuation of assets and corporate profit and loss account