关于高速公路固定资产估价入账问题的探讨

The Discussion about the Entry of Highway Fixed Assets Evaluation

高速公路固定资产具有突出的行业特征,当达到预定可使用状态时,必须进行专门估价才能满足会计核算需要。本文从分析高速公路固定资产特征入手,对高速公路固定资产估价入账问题进行探讨,提出笔者的一些见解。

Highway fixed assets characterized by the industry. It is necessary to .evaluate the fixed assets available for the requirement of accounting. Through analysis on the characteristics of highway fixed assets, this paper discusses the issue on the entry of highway fixed assets evaluation and gives some author＇s views.