If the inventory can probably be sold at prices which will yield a normal profit, the inventory should be carried at cost even though current replacement cost is lower. 尽管现时重置成本下降了,但如果存货能够以带来正常利润的价格出售,那么存货应该按成本计价。
Depreciated current replacement cost 折旧后现行重置成本
Put no-continue run factory should introduce current market value, newborn factory should introduce replacement cost. 提出非持续经营企业应采用市场途径的评估方法,新建企业应采用成本途径的评估方法。
To improve the actuality of present value of future profit method on technical asset assessment, the thesis analyzes the method and modifies it with current replacement cost. 本文融合技术型资产重置成本评估法,对现有的收益现值法进行修正,使其更为符合现实情况。
Technical asset refers to a type of intangible asset with technical contents. Current its evaluation methods are widely adopted by such ways: replacement cost, current market price, current earning value, etc. 技术资产是指含有技术内容的无形资产,现行的技术资产评估普遍采用重置成本、现行市价、收益现值等评估标准及方法。
Current Asset valuation methods mainly have replacement cost valuation method, the value of mergers and acquisitions, intrinsic value method and relative value method. 目前的资产估值方法主要有重置成本法、并购价值法、内在价值法和相对价值法。