要估算自己家庭的财产总额,如何考量两年前买的住房、一年前买的电脑、半年前买的股票的价值?如果面对一个企业,如何加总该企业所拥有的具有各种形态、购置于各个时期的资产总值?进一步地,如果想针对一个国家算总账,核算由各个经济单位持有的、各种形式的、购置于各个时期的资产总价值,又应该如何估值?这就是资产核算中的估价方法问题。 How to estimate the total amount of property in your own home, how to consider the value of housing bought two years ago, computers bought one year ago, and shares bought six months ago? If you face a business, how to add up the various forms owned by the business , The total value of assets purchased in each period? Further, if we want to calculate the total value of assets held by various economic units in various forms and purchased at various periods, how should we estimate the total assets? This is the valuation method in asset accounting.