{"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":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>\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<p>\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<ol>\n<li><strong>\u4f7f\u7528\u4ef7\u503c<\/strong><strong> (Value in Use, VIU) <\/strong>\u2013 \u8d44\u4ea7\u6240\u4ea7\u751f\u672a\u6765\u73b0\u91d1\u6d41\u91cf\u7684\u73b0\u503c\u3002<\/li>\n<li><strong>\u516c\u5141\u4ef7\u503c\u51cf\u51fa\u552e\u6210\u672c<\/strong><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<p>\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<h2>PPE\u51cf\u503c\u6d4b\u8bd5\u7684\u6311\u6218<\/h2>\n<h3><strong>1. \u6536\u76ca\u6cd5<\/strong><strong>\uff08VIU\uff09\u7684\u5c40\u9650\u6027<\/strong><\/h3>\n<p>\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<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u4e00\u95f4\u5236\u9020\u5de5\u5382\u53ef\u80fd\u5728\u4e8f\u635f\u7684\u60c5\u51b5\u4e0b\u8fd0\u4f5c\uff0c\u4f46\u5176\u6e05\u7b97\u4ef7\u503c\uff08\u900f\u8fc7\u51fa\u552e\uff09\u53ef\u80fd\u4ecd\u7136\u76f8\u5f53\u53ef\u89c2\u3002<\/li>\n<li>\u4e13\u4e1a\u5316\u673a\u68b0\u8bbe\u5907\u5373\u4f7f\u76ee\u524d\u7684\u7528\u9014\u65e0\u5229\u53ef\u56fe\uff0c\u4ecd\u53ef\u80fd\u5177\u6709\u5e9f\u6599\u4ef7\u503c\u6216\u4e8c\u624b\u5e02\u573a\u4ef7\u503c\u3002<\/li>\n<li>\u73b0\u91d1\u4ea7\u751f\u5355\u4f4d\uff08CGU\uff09\u4f5c\u4e3a\u4e00\u4e2a\u4e1a\u52a1\u5355\u4f4d\u4ecd\u53ef\u80fd\u5177\u6709\u5e02\u573a\u4ef7\u503c\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>\u4ec5\u4f9d\u8d56VIU\u8fdb\u884c\u8bc4\u4f30\u53ef\u80fd\u5bfc\u81f4\u8fc7\u5ea6\u51cf\u503c\uff0c\u6b6a\u66f2\u8d44\u4ea7\u771f\u5b9e\u7684\u53ef\u56de\u6536\u91d1\u989d\u3002<\/p>\n<h3><strong>2. \u4e3a\u4f55\u516c\u5141\u4ef7\u503c\u51cf\u51fa\u552e\u6210\u672c <\/strong><strong>(FVLCD) \u5341\u5206\u91cd\u8981<\/strong><\/h3>\n<p>\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u7b2c36\u53f7\uff08IAS 36\uff09\u8981\u6c42\u540c\u65f6\u8003\u91cfVIU\u548cFVLCD\u3002\u82e5\u4e00\u9879\u8d44\u4ea7\u7684FVLCD\u9ad8\u4e8e\u5176VIU\uff0c\u5219\u51cf\u503c\u91d1\u989d\u53ef\u80fd\u4f4e\u4e8e\u6700\u521d\u7684\u4f30\u8ba1\u3002<\/p>\n<p>\u4f30\u7b97FVLCD\u7684\u4e3b\u8981\u95ee\u9898\uff1a<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u5e02\u573a\u6d41\u52a8\u6027\u4e0d\u8db3\uff1a \u4e8c\u624b\u673a\u5668\u8bbe\u5907\u7684\u901a\u5e38\u4ea4\u6613\u7a00\u5c11\uff0c\u56e0\u6b64\u5b9a\u4ef7\u56f0\u96be\u3002<\/li>\n<li>\u51fa\u552e\u6210\u672c\uff1a \u5fc5\u987b\u6263\u9664\u7ecf\u7eaa\u8d39\u7528\u3001\u62c6\u5378\u53ca\u8fd0\u8f93\u7b49\u6210\u672c\u652f\u51fa\u3002<\/li>\n<li>\u8bc4\u4f30\u65b9\u6cd5\uff1a \u6210\u672c\u6cd5\uff08\u91cd\u7f6e\u6210\u672c\u51cf\u6298\u65e7\uff09\u6709\u65f6\u4f1a\u906d\u5ba1\u8ba1\u5e08\u8d28\u7591\uff0c\u6b64\u65f6\u5e02\u573a\u6cd5\u4fbf\u6210\u4e3a\u6700\u53ef\u9760\u7684\u66ff\u4ee3\u65b9\u6848\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h2>\u65b9\u7a0b\u8bc4\u4f30\u5982\u4f55\u652f\u63f4\u51cf\u503c\u6d4b\u8bd5<\/h2>\n<h3><strong>1. \u8fd0\u7528\u5e02\u573a\u6cd5\u8bc4\u4f30\u516c\u5141\u4ef7\u503c<\/strong><\/h3>\n<p>\u6211\u4eec\u7684\u56e2\u961f\u5229\u7528\u591a\u79cd\u6570\u636e\u6765\u6e90\uff0c\u786e\u5b9a\u4e8c\u624b\u8bbe\u5907\u5b9e\u9645\u7684\u5e02\u573a\u4ef7\u683c\uff0c\u5305\u62ec\uff1a<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u7ecf\u9500\u5546\u62a5\u4ef7\u4e0e\u79c1\u4eba\u9500\u552e\u8d44\u6599<\/li>\n<li>\u9488\u5bf9\u72ec\u7279\u6216\u5ba2\u88fd\u5316\u673a\u68b0\u8bbe\u5907\u7684\u4e13\u5bb6\u4f30\u4ef7<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3><strong>2. \u8c03\u6574\u51fa\u552e\u6210\u672c<\/strong><\/h3>\n<p>\u6211\u4eec\u900f\u8fc7\u8003\u91cf\u4ee5\u4e0b\u9879\u76ee\uff0c\u786e\u4fddFVLCD\u53cd\u6620\u7684\u662f\u53ef\u5b9e\u73b0\u6de8\u503c\uff1a<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u7ecf\u7eaa\/\u4ee3\u7406\u8d39\u7528<\/li>\n<li>\u62c6\u5378\u53ca\u8fd0\u8f93\u6210\u672c<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3><strong>3. \u5f25\u5408VIU\u4e0eFVLCD\u4e4b\u95f4\u7684\u5dee\u8ddd<\/strong><\/h3>\n<p>\u5f53VIU\u663e\u793a\u53ef\u56de\u6536\u6027\u8d8b\u8fd1\u4e8e\u96f6\u65f6\uff0c\u6211\u4eec\u57fa\u4e8e\u5e02\u573a\u7684\u4f30\u503c\u63d0\u4f9b\u4e86\u4e00\u4e2a\u5177\u8fa9\u62a4\u529b\u7684\u66ff\u4ee3\u65b9\u6848\uff0c\u65e2\u80fd\u786e\u4fdd\u7b26\u5408IAS 36\u7684\u8981\u6c42\uff0c\u53c8\u53ef\u907f\u514d\u8fc7\u9ad8\u7684\u51cf\u503c\u635f\u5931\u3002<\/p>\n<h2>\u603b\u7ed3<\/h2>\n<p>\u5728\u73b0\u4eca\u4e0d\u7a33\u5b9a\u7684\u7ecf\u6d4e\u73af\u5883\u4e2d\uff0c\u4f01\u4e1a\u5fc5\u987b\u8fd0\u7528VIU\u4e0eFVLCD\u4e24\u79cd\u65b9\u6cd5\u8c28\u614e\u8bc4\u4f30PPE\u51cf\u503c\u3002\u867d\u7136\u6536\u76ca\u6cd5\u53ef\u80fd\u4f1a\u663e\u793a\u5927\u5e45\u51cf\u503c\uff0c\u4f46\u4e00\u4efd\u8bba\u636e\u5145\u5206\u7684\u5e02\u573a\u8bc4\u4ef7\u5374\u80fd\u63ed\u793a\u6f5c\u85cf\u7684\u53ef\u56de\u6536\u4ef7\u503c\uff0c\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u53cd\u6620\u771f\u5b9e\u7684\u7ecf\u6d4e\u72b6\u51b5\u3002<\/p>\n<p>\u65b9\u7a0b\u8bc4\u4f30\u4e3a\u8d22\u52a1\u62a5\u544a\u76ee\u7684\u800c\u8bbe\u8ba1\u7684\u5408\u7406\u51cf\u503c\u8bc4\u4f30\uff0c\u7ed3\u5408\u5e02\u573a\u60c5\u62a5\u3001\u4ea7\u4e1a\u4e13\u4e1a\u77e5\u8bc6\u548c\u4e25\u8c28\u7684\u65b9\u6cd5\uff0c\u4ee5\u652f\u63f4\u51c6\u786e\u7684\u8d22\u52a1\u62a5\u544a\u3002\u6b22\u8fce\u8054\u7e6b\u6211\u4eec\uff0c\u63a2\u8ba8\u6211\u4eec\u5982\u4f55\u534f\u52a9\u60a8\u7684\u4e0b\u4e00\u6b21\u51cf\u503c\u8bc4\u4f30\u3002<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u63ed\u9732PPE\u51cf\u503c\u76f2\u70b9\uff1a\u5f53\u4f7f\u7528\u4ef7\u503c\uff08VIU\uff09\u5f52\u96f6\u65f6\uff0c\u5e02\u573a\u6cd5\u5982\u4f55\u907f\u514d\u8fc7\u5ea6\u51cf\u635f\uff1f\u65b9\u7a0b\u8bc4\u4f30\u4e13\u4e1a\u4f30\u503c\u5b88\u62a4\u8d44\u4ea7\u771f\u5b9e\u4ef7\u503c\u3002<\/p>\n","protected":false},"author":23,"featured_media":6040,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[149,155],"tags":[142,151,147],"class_list":{"0":"post-6045","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category--cn","9":"tag--cn"},"_links":{"self":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts\/6045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/comments?post=6045"}],"version-history":[{"count":11,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts\/6045\/revisions"}],"predecessor-version":[{"id":6056,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/posts\/6045\/revisions\/6056"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/media\/6040"}],"wp:attachment":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/media?parent=6045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/categories?post=6045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/tags?post=6045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}