| 试论资产评估折旧与会计折旧的区别 |
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| 引用本文： | 张红梅,常青.试论资产评估折旧与会计折旧的区别[J].西安建筑科技大学学报(社会科学版),2002,21(3):13-15. |
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| 作者姓名： | 张红梅 常青 |
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| 作者单位： | 甘肃工业职业技术学院,甘肃,天水,741025 |
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| 摘 要： | 文章针对部分资产评估人员在建筑物折旧问题上存在的错误认识和做法 ,通过分析建筑物折旧的原因和重置成本法评估中折旧的实质 ,从多方面详细比较论述了资产评估折旧与会计折旧的区别
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| 关 键 词： | 资产评估 建筑物折旧 会计折旧 区别 |
| 文章编号： | 1008-7192(2002)03-0013-03 |
| 修稿时间： | 2002年5月28日 |
The Unlikeness of Property Assessment Depreciation and Accounting Depreciation |
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| ZHANG Hong mei,CHANG Qi.The Unlikeness of Property Assessment Depreciation and Accounting Depreciation[J].Journal of Xi'an University of Architecture & Technology(Social Science Edition),2002,21(3):13-15. |
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| Authors: | ZHANG Hong mei CHANG Qi |
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| Abstract: | In accordance with certain misconception and wrong practice existing in building depreciation among some assessors, this paper compares and explains the differences between the depreciation of property assessment and that of accounting, by analysing theory of building depreciation and essence of depreciation in reset cost assessment. |
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| Keywords: | property assessment building depreciation accounting depreciation difference |
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