摘要
本文通过对企业固定资产折旧问题的剖析,研究了固定资产折旧的本质要素,对固定资产评估的科学性进行了深入的阐述。
This article proposed scientific nature of the fixed asset appraisal through analyzing the question to the enterprise fixed asset and analyzing the fixed asset essential factor,
关键词
冶金企业
固定资产
折旧
评估
metallurgical enterprise
safe production
scientific management