1, asset term structure = current assets ÷ all assets, and all assets = current assets+non-current assets, that is, current assets ÷ all assets = 40%, so: non-current assets ÷ all assets = 60%.
2. The evaluation of fixed assets is an important basis for the collection and disposal of fixed assets. The evaluation of fixed assets involves a wide range and is highly professional. Due to the shortage of personnel and professional technical force, it is difficult for the project unit to make an accurate judgment on the rationality of the evaluation report. The disposal of most fixed assets is directly based on the evaluation report issued by the hired third-party evaluation unit, while ignoring the problems existing in the evaluation report.
1, physical form of fixed capital
Belonging to the labor data used to change or influence the labor object in the production process of products, it is the physical form of fixed capital. Fixed assets can play a role in the production process for a long time and maintain the original physical form for a long time, but their value is gradually transferred to the product cost with the production and operation activities of enterprises and constitutes an integral part of the product value. According to important principles, enterprises divide artificial materials into fixed assets and low-value consumables according to their service life and original value.
Step 2 wear and tear
The value of fixed assets is gradually transferred to new products according to its own degree of wear and tear, which is divided into two situations: tangible wear and intangible wear; Tangible loss, also known as material loss, refers to the loss of use value and value caused by the use of equipment or fixed assets or the influence of natural forces in the production process. According to the occurrence of its losses, it can be divided into two categories. Class I tangible wear refers to equipment damage and deformation caused by friction, corrosion, vibration and fatigue. In view of the first-class visible wear, attention should be paid to reducing the wear speed and eliminating abnormal wear during the use of equipment. It is necessary to use the equipment reasonably, do a good job of maintenance and timely repair. Type II tangible wear is the wear of equipment under the action of natural forces, which leads to the corrosion, weathering and aging of equipment entities. In view of Class II tangible loss, we should pay attention to strengthening management, reducing idle time of equipment and doing a good job in maintaining idle equipment.