{"id":6045,"date":"2025-06-20T09:26:29","date_gmt":"2025-06-20T09:26:29","guid":{"rendered":"https:\/\/hk.valtech-valuation.com\/%e7%89%a9%e4%b8%9a%e3%80%81%e5%8e%82%e6%88%bf%e5%8f%8a%e8%ae%be%e5%a4%87%ef%bc%88ppe%ef%bc%89%e5%87%8f%e5%80%bc%e8%af%84%e4%bc%b0%ef%bc%9a%e5%85%b3%e9%94%ae%e8%80%83%e9%87%8f%e4%b8%8e%e4%bc%b0\/"},"modified":"2025-06-20T09:29:58","modified_gmt":"2025-06-20T09:29:58","slug":"ppe%e5%87%8f%e5%80%bc%e5%85%b3%e9%94%ae%e8%80%83%e9%87%8f%e4%b8%8e%e4%bc%b0%e4%bc%b0%e5%80%bc%e6%8c%91%e6%88%98","status":"publish","type":"post","link":"https:\/\/hk.valtech-valuation.com\/cn\/ppe%e5%87%8f%e5%80%bc%e5%85%b3%e9%94%ae%e8%80%83%e9%87%8f%e4%b8%8e%e4%bc%b0%e4%bc%b0%e5%80%bc%e6%8c%91%e6%88%98\/","title":{"rendered":"\u7269\u4e1a\u3001\u5382\u623f\u53ca\u8bbe\u5907\uff08PPE\uff09\u51cf\u503c\u8bc4\u4f30\uff1a\u5173\u952e\u8003\u91cf\u4e0e\u4f30\u503c\u6311\u6218"},"content":{"rendered":"

\u5728\u5229\u7387\u4e0a\u6da8\u3001\u79d1\u6280\u5d1b\u8d77\uff08\u5982AI\uff09\u4ee5\u53ca\u540e\u75ab\u60c5\u65f6\u4ee3\u6d88\u8d39\u8005\u884c\u4e3a\u8f6c\u53d8\u7684\u7ecf\u6d4e\u73af\u5883\u53d8\u8fc1\u4e0b\uff0c\u8bb8\u591a\u4f01\u4e1a\u6b63\u9762\u4e34\u9700\u6c42\u4e0b\u964d\u4e0e\u8d44\u4ea7\u95f2\u7f6e\u7684\u95ee\u9898\u3002<\/p>\n

\u5f53\u51fa\u73b0\u51cf\u503c\u8ff9\u8c61\u65f6\u2014\u2014\u4f8b\u5982\u4f7f\u7528\u7387\u4f4e\u3001\u83b7\u5229\u80fd\u529b\u4e0b\u6ed1\u6216\u5e02\u573a\u7ed3\u6784\u6539\u53d8\u2014\u2014\u4f01\u4e1a\u5fc5\u987b\u8bc4\u4f30PPE\u7684\u5e10\u9762\u4ef7\u503c\u662f\u5426\u8d85\u8fc7\u5176\u53ef\u56de\u6536\u91d1\u989d\u3002\u53ef\u56de\u6536\u91d1\u989d\u7684\u5b9a\u4e49\u4e3a\u4e0b\u5217\u4e24\u8005\u4e4b\u8f83\u9ad8\u8005\uff1a<\/p>\n

    \n
  1. \u4f7f\u7528\u4ef7\u503c<\/strong> (Value in Use, VIU) <\/strong>\u2013 \u8d44\u4ea7\u6240\u4ea7\u751f\u672a\u6765\u73b0\u91d1\u6d41\u91cf\u7684\u73b0\u503c\u3002<\/li>\n
  2. \u516c\u5141\u4ef7\u503c\u51cf\u51fa\u552e\u6210\u672c<\/strong> (Fair Value Less Costs of Disposal, FVLCD)<\/strong> \u2013 \u9884\u4f30\u5e02\u573a\u4ef7\u683c\u51cf\u53bb\u51fa\u552e\u8d39\u7528\u3002<\/li>\n<\/ol>\n

    \u867d\u7136VIU\u662f\u51cf\u503c\u8bc4\u4f30\u7684\u4e3b\u6d41\u65b9\u6cd5\uff0c\u4f46FVLCD\u6709\u65f6\u4f1a\u88ab\u5ffd\u89c6\uff0c\u5c24\u5176\u662f\u5f53\u4ee5\u6536\u5165\u4e3a\u57fa\u7840\u7684\u65b9\u6cd5\u7ed3\u679c\u8d8b\u8fd1\u4e8e\u96f6\u65f6\u3002\u672c\u6587\u5c06\u63a2\u8ba8\u5728\u6b64\u7c7b\u60c5\u51b5\u4e0b\uff0c\u4e3a\u4f55\u5e02\u573a\u4e3a\u57fa\u7840\u7684\u65b9\u6cd5\u81f3\u5173\u91cd\u8981\uff0c\u4ee5\u53ca\u65b9\u7a0b\u8bc4\u4f30\u5982\u4f55\u534f\u52a9\u8fdb\u884c\u7a33\u5065\u7684\u51cf\u503c\u6d4b\u8bd5\u3002<\/p>\n

    PPE\u51cf\u503c\u6d4b\u8bd5\u7684\u6311\u6218<\/h2>\n

    1. \u6536\u76ca\u6cd5<\/strong>\uff08VIU\uff09\u7684\u5c40\u9650\u6027<\/strong><\/h3>\n

    \u5f53\u8d44\u4ea7\u4ea7\u751f\u7684\u73b0\u91d1\u6d41\u91cf\u6781\u4f4e\u6216\u4e3a\u8d1f\u503c\u65f6\uff0cVIU\u8ba1\u7b97\u53ef\u80fd\u4f1a\u663e\u793a\u8d44\u4ea7\u8fd1\u4e4e\u5b8c\u5168\u51cf\u503c\u3002\u7136\u800c\uff0c\u8fd9\u672a\u5fc5\u53cd\u6620\u73b0\u5b9e\u7ecf\u6d4e\u3002\u4f8b\u5982\uff1a<\/p>\n

      \n
    1. \n