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1、物业经营管理精讲班第36讲课件讲义（环球职业教育在线）物业经营管理精讲班第36讲讲义不良物业资产管理第四节不良物业资产管理一、不良资产与不良物业资产(一)不良资产不良资产是一个宽泛的概念。从财务分析的角度来看，不良资产包括以下内容：(1)以应收账款(包括应收票据等)形式表现的不良资产。主要是指企业无法收回的应收账款，具体形式有三种，即逾期的应收账款、呆滞的应收账款和坏账、死账形式的应收账款。(2)以存货形式表现的不良资产。主要有以下几种形式：因市场供大于求而长期积压卖不出去的产品；因自然或人为因素造成的毁损、变
2、质而丧失了使用价值的产品；因技术进步造成的功能落后、被淘汰的产品；因市场价格变化，价值已严重贬值的产品；以残次品形式积压的产品。(3)以短期投资、长期投资形式存在的不良资产，主要包括证券投资、项目投资、股权投资与合资经营公司等形式存在的不良资产。25Cr-13Nitypeoraweldingmaterialwithhighnickelcontent.Lowtemperaturesteels,austeniticstainlesssteelandheat-resistantcorrosion-resistanth
3、ighalloysteelsandausteniticandnon-austenitedissimilarsteelweldedjointsshallcomplywiththefollowingrequirements:toensurepenetrationandfusionundergoodconditions,lowcurrent,short-arc,weldingspeedandmuchfasterweldingprocessandinterpasstemperatureshouldbecontrolle
4、d.Highcorrosionresistanceperformanceofdouble-sidedweldedwelds,weldedlayerincontactwithcorrosivemediafinallywelded.Lowtemperaturesteelwelding,suitableforthesurfaceoftheweldbeadannealing.Check6.6.16.6weldinginspectionbeforeweldingmaterialandweldingmaterials,mu
5、stbecarriedoutaccordingtostandardacceptance,unqualifiedpersonsmaybeused.Groupbeforethedimensionsofvariouspartsofthemainstructure,Groovesizes,andgroovedsurfaceforinspection.WeldingGrooveandGrooveonbothsidesshouldbecheckedbeforethecleaningquality.Checktheweldi
6、ngbeforeweldingconditionsareconsistentwiththeprescribedconditions,andweldingequipment.Thedryingandcleaningofweldingmaterialstoconfirmthatitmeetstherequirements.6.6.2intermediateweldinginspectiontackweldingaftertheskullshouldbeclearedcheckstoweldingthedefects
7、foundshallberemovedbeforetheycan.Multi-layerweldingweldingaftertheeachfloorshouldimmediatelycleanthelayers,andVisualinspection,founddefectsinweldedtoeliminatebeforetheycanproceedtothenextlevel.Tointerrupttheweldingseam,shouldbecleanedandcheckedbeforecontinui
8、ngtoweldtoeliminateweldingdefectsfoundbytherear.6.6.3checkafterweldingseamsshallbeweldedendsimmediatelyaftertheremovalofslagskin,splash,cleanweldandweldinspection.Profilesshouldshapeformingbeaut
