1) disclosure of replacement information
公布重置成本资料
2) disclosure of current cost information
公布当期成本资料
3) replacement cost
重置成本
1.
The approach of synthetic analysis,an approach of replacement cost in essence,is an important method in evaluating automobiles.
综合分析法实质上是一种重置成本法。
2.
This paper describes and analizes human resource measuring pattern,originalcost and replacement cost.
就人力资源历史成本、重置成本和人力资源价值计量模式及在我国现代企业管理中应用,进行了概述和分析。
3.
In light of the featuresof the transportation trade,this paper has,on the basis of the capital valuemaintaining theory,chosen the replacement cost accounting as the bestaccounting model for the transportation trade in order to reduce the influ-ence of the varying.
本文以资本保值理论为依据,从交通运输业的特点出发,剖析了几种基本的物价变动会计模式,进而选择重置成本会计作为交通运输业消除物价变动影响的会计模式,并对交通运输重置成本会计的总体设计原则、设计思路与具体核算作了论述,最后提出了交通运输重置成本会计实施的若干措施。
5) Replacement cost approach
重置成本法
1.
As the first option,replacement cost approach ignores the profitable ability of assets,and its appraisal result can not reflect the real value of assets.
上市公司评估业务尤其是兼并收购中,作为评估师首选方法的重置成本法忽视了资产未来的收益能力,其评估结果难以真正反映出资产的内在价值,因此,应在了解各种评估方法及评估模型优势及局限性的基础上,结合评估对象的类型、评估目的、评估的价值类型及评估时的市场条件等因素,恰当地选择评估方法。
6) production costs method
重置成本法
1.
Improvement for used motor vehicle value assessment with production costs method;
改进的重置成本法评估旧机动车价值
2.
This paper discusses the appraisal problem of production costs method and present return value method on rate right of highway, analyzes the differences of the two methods on asset appraisal of rate right of highway.
探讨了收益现值法和重置成本法对公路收费权价格的评估问题,并对两种评估方法进行了比较分析。
补充资料:公布
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