depreciation replacement 中文意思是什麼
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At last, the paper solves the depreciation problems of the vessel that is sealed up for keeping and port and dock, bringing forward that the parts that are still worn down during the sealed period should be depreciated and the parts having no or less spoilage should not be depreciated according to the theory of parts measurement. the port and dock, able to be wholly renewed through locally overhauling in turn, should apply the method of replacement accounting to process accountancy. xin dawang ( finance and accounting ) directed by professor : shao ruiqing
上海海運學院jn ：學位論義最後論述了封存船舶和港口碼頭的折舊問題，本文提出：在部件計價基礎上，船舶封存應只對封存時仍繼續損耗的部件計提折舊，其餘未使用或者損耗很小的部件則不計提折舊：港口碼頭可以通過局部輪番大修實現整體更新，每個泊位根據大修制度定期進行大修，等到所有泊位都經過大修以後，則整個碼頭都同新建的碼頭泊位發揮的效用相同，進而應運用重置會計對碼頭固定資產進行會計核算，以正確處理港口碼頭的修理支出以及折舊計提問題。 -
This article is based on the principles of risk management and insurance. it insights into the interrelationship among risk, insurable interest and such important factors as insurance value in mortgage insurance, explains the asymmetry of risk assumed and relevant coverage, shows the brand new concept of ratio of real estate insurance value, argues the application of replacement less depreciation approach to the valuation of insurance value in mortgage insurance, and analyzes the valued policy and moral hazard in real estate insurance
本文基於風險與保險基本原理和不動產估價原則，結合保險發達國家不動產保險實務和我國抵押貸款相關險種保單條款，深入剖析住房抵押貸款保險的風險、可保利益、保險價值等要素的內在聯系以及現行保險條款中風險與保險責任不對稱的原因，提出了不動產保險價值比率的全新概念，論證了住房抵押貸款的保險價值評估適用抵押房屋重置價值的觀點，並對不動產保險中定值保單和道德風險進行了探討。 -
Replacement method of depreciation
重置成本折舊法 -
Replacement depreciation method
重置成本折舊法
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