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主要介绍了公路部门筑养路机械设备的计价和折旧采用历史成本法所面临的诸多问题,分析了重置完全价值计价法的优点,以及实施重置完全价值计价法应做的相关准备工作。
This paper mainly introduces many problems that the historical cost method of pricing and depreciation of road machinery and equipment on road construction roads and analyzes the merits of resetting the full value valuation method and the relevant preparatory work for the implementation of the reset full value valuation method.