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“无价”财产是指按照财务制度和会计制度规定,已经全额摊入成本或者已经提足折旧或者因设备更新退役下来的低值易耗品和各类二手设备。这类财产,在会计帐面上的价值已经消失。随着时间的推延和企业规模的扩大以及财务政策的变化,这类财产的数量、价值量都在不断增加,已经成为企业一项相当可观的经济资源。据在日常资产评估中所接触到的情况看,一般小型工业企业,“无价”财产占有量少则万元,多则十几万
“Priceless” property refers to low-value consumables and various second-hand equipment that have been fully charged or have been fully depreciated or have been decommissioned due to equipment upgrades in accordance with the provisions of the financial system and accounting regulations. The value of such property on the accounting book has disappeared. With the delay of time, the expansion of business scale and the change of financial policies, the quantity and value of such assets have been increasing, and it has become a considerable economic resource for enterprises. According to the conditions encountered in the assessment of daily assets, in general small-scale industrial enterprises, the possession of “priceless” assets is as low as 10,000 yuan, and as many as 100,000 yuan.