第三章机器设备评估（The third chapter, machinery equipment evaluation）.docVIP

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第三章机器设备评估（The third chapter, machinery equipment evaluation）.doc

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第三章机器设备评估（The third chapter, machinery equipment evaluation）

第三章机器设备评估（The third chapter, machinery equipment evaluation） The third chapter, machinery equipment evaluation Section 1 Characteristics of equipment evaluation Machinery, equipment and classification (1) features of machinery and equipment A machine is a device consisting of metal or other materials, assembled by a number of components, and capable of performing the functions of production, processing, operation, etc. under one or more power drives. Typical machine equipment mainly consists of three parts, the prime mover part, the driving part and the work part. Features: 1, machinery and equipment as the main means of labor, accounting for the so-called fixed assets, with high unit value, long service life. 2, machinery and equipment belong to movable assets. (the whole belongs to movable property and does not exclude any part of the property) 3, machinery equipment belongs to tangible assets. 4, machine equipment replacement faster. When determining the scope of equipment evaluation, the following problems should be distinguished: 1 machinery, equipment and land, housing and structures. 2, machinery and equipment and intangible assets. 3, machinery and equipment and current assets. (two) types of machinery and equipment 1, according to the national classification of fixed assets: 1 the general equipment; the special equipment; the transportation equipment; the electrical equipment; the electronic and communication equipment; control instruments, standard measuring instruments and tools, instrument. 2, according to the current accounting rules classification: 1 machine production equipment; the non machine production equipment; the leased equipment; the equipment without the use of the equipment; do not need it; finance lease equipment. 3, according to the combination classification machine: the single equipment (equipment independent); the unit, such as diesel generator; the equipment (including production line), by a number of different equipment according to t