备用固定资产
Capital Spare-is the parts within inventory that are purchased as spare parts for depreciable assets ( e.g., capital equipment).
属一种存货&购入用于可计折旧资产替换的备用件。
To make cash assets play an effective role mainly depends on how enterprises carry out scientific decision and cost analysis in terms of cash. When there is a surplus of cash, managers should use spare assets to carry out cost analysis.
现金资产充分发挥有效的作用,主要取决于企业如何围绕现金运筹开展科学的决策成本分析,当现金富余时,企业管理者应调动富余资金开展成本分析。
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