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顾客资产是企业经营过程中产生的一项重要资产,但是在实际的企业经营中很少有企业对这一资产进行计量,也无法将这一资产计入会计报表,这导致了很多重要信息的缺失。文章讨论了顾客资产计量存在的各类影响因素,为将来顾客资产的进一步计量奠定了基础。
Customer assets are an important asset in the course of business operation. However, few enterprises actually measure the asset in actual business operation and can not count the asset in the accounting report, which leads to a lot of important information Missing. The paper discusses various influencing factors of customer asset measurement and lays the foundation for further measurement of customer assets in the future.