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资产评估是一项复杂的技术性较强的业务,需要被评估的企业财会人员和评估机构互相配合才能较好地完成.被评估资产在评估日(指按经济活动要求选定进行各项资产评估的同一基准日期)的实际存量.是资产评估计价的基础.由于流动资产比固定资产有较大的可变性.因而对评估日实际存量的清查核实.在流动资产评估工作中十分强调.而在流动资产的评估項目中。存货(包括原材料,低值易耗品、燃料、包装物.在产品,产成品,库存商品等)居首要地位.因此.核实了存货的实际存量.便牵住了流动资产评估工作的‘牛鼻子“。
Assets assessment is a complex and highly technical business that needs to be evaluated by the enterprise accounting personnel and assessment agencies to work well together to complete the assessment of assets on the assessment date (by the economic activities of the selected assessment of the assets Of the same base date) of the actual stock is the basis for valuation of assets.As the current assets have greater variability than the fixed assets, and thus the actual inventory of the valuation day inventory verification in the liquidity assessment work is very stressed, while in Current assets in the assessment of the project. Inventories (including raw materials, low-value consumables, fuels, packaging, in-process products, finished goods, inventory items, etc.) are the highest priority and therefore verified the actual stock of inventories. Cow nose ”.