从取得方式看固定资产价值的计量

On Measuring the Value of Fixed Assets from the Perspective of How They Are Achieved

企业固定资产的取得方式不同,则其成本的计量方法也不尽相同,固定资产进行计价时,必须准确把握资产价值的构成内容.

As the fixed assets of enterprises are achieved in different ways, the measurement methods of their cost are not necessarily the same. Pricing for the fixed assets, we must accurately understand the components of their value.