[工学]第三章 工程经济分析的要素及投资估算复习课程.ppt

第三章 工程经济分析的要素;要求;§1 投资与资产;投资种类;流动资金;投资构成简图【资产】;资产形态分类及价值转换;固定资产：;固定资产的价值;固定资产的价值;固定资产的价值;固定资产折旧—Depreciation of Fixed Assets;固定资产与折旧;固定资产折旧;Persons responsible for decisions on the acquisition and retirement of fixed assets need a general understanding of Depreciation accounting for a variety of reasons. Four of these reasons are :;Often it is necessary to reconcile economy studies with the accounts of the enterprise. Economy studies for private enterprise require estimates of the amounts and dates of payments for income taxes that will be affected by a choice among the proposed alternatives.