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对流动资产评估若干问题的认识姜楠当前在流动资产评估中有许多似是而非的问题困扰着评估人员。例如，对流动资产是采取审计的方法符合国际惯例，还是采取评估的方法更符合我国国情。正因为类似的问题未搞清楚，在流动资产评估中既有强调以流动资产帐面价值为评估依据和结...
Awareness of Several Issues Concerning Current Assets Assessment Jiang Nan There are many paradoxical problems currently plaguing appraisers in the assessment of liquid assets. For example, it is in line with international practice whether to adopt a method of auditing current assets or how to assess it more in line with China’s national conditions. Because of similar problems are not clear, both in liquidity assessment emphasizes the book value of current assets as the basis for assessment and conclusion ...