第二部分介绍了资产评估准则的概念、性质、目的和作用。

At the second part, the text introduces the concept, kind, purpose and function of the assets valuation standards.

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协助 销售部门新项目的报价，完成工艺所需资产费用、工装夹具费、易耗品费、工艺节拍分析、生产布局、环境评估等；

Assists sales and marketing in the quoting of new business, develops process capital costs, fixture, tooling, perishable tools, cycle time analysis, layout, environmental considerations etc.

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