摘要
目前在水运投资项目经济分析中对固定资产残值和余值的计算和处理存在不同意见。笔者梳理了国内外相关文献的论述和分析,建议在计算经济评价指标(ENPV和EIRR)时不将评估期末资产残值或余值作为效益或负费用处理。
There exist currently different opinions on the treatment of residual value for fixed assets in the economic analysis of investment project.An overview of some related statements and analyses published in domestic and foreign literature is presented.It is recommended to calculate the ENPV or EIRR without considering the residual value as benefits,but analysts may estimate the remaining value（net benefit） of projects if necessary.
出处
《水运工程》
北大核心
2009年第4期27-32,共6页
Port & Waterway Engineering
关键词
资产残值
余值
剩余净效益
residual value of assets
salvage value
net remaining benefit
