摘要
企业固定资产的取得方式是不同的,随之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 value of fixed assets of enterprises is gained in quite different ways, their measurement method varies from one anther. When valuating the value of fixed assets, we must make clear its composition.
出处
《临沂师范学院学报》
2009年第3期142-144,共3页
Journal of Linyi Teachers' College
关键词
固定资产
取得方式
计量
value of fixed assets
gaining method
measurement
