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《上海会计》1991年第4期刊登了邵勋同志的“资产评估方法廿种”(以下简称邵文),读了以后很受启发。但其某些方法,笔者认为有待商榷。 一、邵文第七个公式,对于已经提满折旧,帐面价值为零甚至负数,但仍可继续使用的老机器、老设备,采用“因素综合计算法”进行评估。原公式只是把残值调整为评估时的物价水平并扣除无形损耗,没有调整原值,这显然是不合适的。笔者认为,其完整公式应改为:
Shanghai Accounting’s fourth issue in 1991 published Comrade Shao Xun’s “Assessment Method of Assets” (hereinafter referred to as Shao Wen). After reading it, he was inspired. However, some of its methods, I believe, are open to discussion. First, the seventh formula of Shao Wen, for the old machines and old equipment that have already been fully depreciated and the book value is zero or even negative, but can still be used, the “factor comprehensive calculation method” is used for evaluation. The original formula is only to adjust the residual value to the price level at the time of assessment and to deduct intangible losses. There is no adjustment to the original value, which is obviously inappropriate. The author believes that its complete formula should be changed to: