浅论如何根据资产评估结果进行账务处理

Discussion on the Accounting Treatment Based on the Results of the Assets Evaluation

论述了如何根据资产评估结果进行账务处理的问题,包括建账基准日的选择、由资产评估基准日与建账基准日间隔引起的资产数量变化、资产评估本身引起的增值或减值等。

This paper discusses the problem of how to make accounting treatment based on the results of assets evaluation, which includes the selection of the base date of account establishment, the variation of the assets amount caused by the time interval between the base data of assets evaluation and the base date of account establishment, and the appreciation or depreciation caused by assets evaluation itself, etc.