摘要
在房地产估价实务中,估价人员时常将成本法中的建筑物折旧与会计折旧相混淆。只有把握房地产估价中建筑物折旧和会计折旧的区别,才能准确评估房地产价格。本文通过分析建筑物折旧的形式和成本法中折旧的实质,从折旧的依据、目的、年限、考虑因素、折旧基数、维修费用处理及实务中的具体考虑等方面,对房地产估价折旧与会计折旧进行了比较分析,澄清了基本概念,对于准确评估房地产价格具有积极的作用。
When estimating real property, many valuators often confuse building depreciation in cost method with accounting. briefly discusses the forms of building depreciation and essence of depreciation in cost method, analyzes depreciation between appraisal of real estate ＆ accounting comparatively from various fields, such as depreciation basis, depreciation aim, depreciation period, considerations, depreciation basef＂maintenance expense, etc. Only by mattering the differences between building depreciation essence and accounting depreciation, can one estimate real property prices exactly.
出处
《经济管理》
CSSCI
北大核心
2006年第10期50-54,共5页
Business and Management Journal ( BMJ )
关键词
房地产估价
建筑物折旧
会计折旧
比较研究
appraisal of real estate
building depreciation
accounting depreciation
