【摘要】 通过对设备管理中的折旧率和设备资产评估中成新率的概念、计算方法及其含义的分析 ,指出折旧率和成新率的区别和相互联系 ,从而提出了在设备资产评估中如何恰当地确定成新率。更多还原

【Abstract】 By analyzing the concepts, calculating method and signification of depreciation rate in equipment management and fresh degree in equipment assets evaluation, the authors point out the distinction and relationship between depreciation rate and fresh degree, thereby put forward the proper way to determine fresh degree in equipment assets evaluation.更多还原