英文版資產(chǎn)評估概述課件

asset

appraisal英文版資產(chǎn)評估概述Chapter1Survey2Purposeandcharacteristicsof

asset

appraisal3Assumptionsandprinciples

ofassetappraisal

1assetsand

asset

appraisal’smeaning英文版資產(chǎn)評估概述

assetsand

asset

appraisal’smeaning

一、Assetsandits

classification

（一）Themeaningof

assets

Assets

referstoeconomicresourceswhichareownedorcontrolledbythespecific

subjectsofrights

,

aremeasurable

by

money

value

andcan

generatefutureeconomicbenefits

for

them.英文版資產(chǎn)評估概述（二）Thecharacteristicsoftheassets

1.property

rights

obtained

according

to

law.2.Expected

togenerateeconomicbenefitstotheenterprise

3.Havingtheusevalue

andexchangevalue4.Thevalueoftheassets

canbemeasuredwithmoney

英文版資產(chǎn)評估概述（三）Classificationofassetsclassificationstandard

categoryformsofassetsTangibleassetsandintangibleassets

WhethertheassetswithcomprehensiveprofitabilitySingleitemassetsandtotalassetsWhetherAssetscanexistindependentlyassignableandnonassignableassetsRelationshipbetweenassetsandprocessoftheproductionandmanagementOperatingassetsandnonoperatingassetsAsset

classificationsheet英文版資產(chǎn)評估概述二、ThepriceandvaluePriceValuethe

resultsfinally

reached,isahistorical

dataorFact，thepriceisUniqueLookingtothefuture，The

valueassessedisnota

calendarHistory

dataorthefactIsassessmentValuedeterminesprice,Pricefluctuationsaround

Value.（Economics）Question:1.assets

assessmentisthe

valueorprice?2.assets

evaluation

value=or≠assetvalue？英文版資產(chǎn)評估概述三、Themeaningof

asset

appraisal（一）Thebasicmeaning

ofassetsevaluationProcessinwhichProfessionalinstitutionsandpersonnel，Inaccordancewithnationallaws,

regulationsandassetsEvaluationcriteria，Accordingtothe

specificpurpose，F(xiàn)ollowingthe

principleofevaluation，Inaccordancewiththerelevant

procedures，Select

theappropriatetypeof

value

，Usethescientificmethod

，

analyze,estimateand

publishprofessionaladvice英文版資產(chǎn)評估概述（二）Thebasicelements

ofassetsevaluation1.Evaluationsubject：institutionsandpersonnelengagedin

assetvaluation,

inaccordancewith

theprovisionsofthestatewith

qualifications2.Evaluationobject：Evaluationobject

isalsoknown

astheappraisalobject,referstothe

assetstobeappraised。3.Evaluationbasis：regulationbasis,

behaviorbasis,

property

basis,

pricebasis。4.evaluationpurposes：Thespecific

useof

theresultsofassetsappraisal5.Evaluationprinciple：operativenorm。英文版資產(chǎn)評估概述7.

type：Theattributevalueof

theassetsassessmentresults

anditsformofexpression8.appraisalprocedure：Specific

technologiesappliedin

assetevaluation6.Assessmentprocedures：Systematicsteps英文版資產(chǎn)評估概述閱讀材料—注冊資產(chǎn)評估師考試簡介注冊資產(chǎn)評估師是指經(jīng)全國統(tǒng)一考試合格，取得《注冊資產(chǎn)評估師執(zhí)業(yè)資格證書》并經(jīng)注冊登記的資產(chǎn)評估人員。英文簡稱CPV（CertifiedPublicValuer）考試設(shè)有5個科目，具體是：《資產(chǎn)評估》、《經(jīng)濟(jì)法》、《財務(wù)會計》、《機(jī)電設(shè)備評估基礎(chǔ)》、《建筑工程評估基礎(chǔ)》。5個科目均由客觀題和主觀題兩個部分組成，分別在答題卡和答題紙上作答?？荚嚪?個半天進(jìn)行?！顿Y產(chǎn)評估》考試時間為3個小時，其余4科考試時間均為2個半小時?？荚嚸磕昱e行一次，考試時間一般安排在9月下旬。英文版資產(chǎn)評估概述報考條件

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英文版資產(chǎn)評估概述Thissection

summary:Assetsandits

classification,

including

the

concept,characteristicsandclassificationof

assets；Thepriceandvalue；concept

andassetsassessment

includingasset

evaluation.Thebasicelements

英文版資產(chǎn)評估概述Purposeandcharacteristicsof

theassetsevaluation

一、Typesofassets

evaluation二、Thecharacteristics

ofassetsevaluation三、purposeofAssetsevaluation英文版資產(chǎn)評估概述一、Typesofassets

evaluationstandardclassification

AssetevaluationcontentThegeneralassessment,assessmentreview,evaluationconsultationthefacingconditionsofAssessmentCompleteevaluation,constraintevaluationEvaluationobjectandProfitabilityAppraisalforwholeandmonomialassets英文版資產(chǎn)評估概述二、Thecharacteristics

ofassetsevaluation1.marketability

：（1）Tomeetthedemandsofmarketeconomy（2）Simulationofmarket

behavior（3）Theevaluationconclusion

acceptsthemarket

test2.impartiality

：（1）

justiceofAssessmentprocedures,

principles

,

conclusion（2）impartialityofTheassessmentstaff.3.speciality：Evaluationof

staffand

institutionswithprofessionalqualifications。4.Advisory：Theconclusionofevaluation

isnotmandatory,

butadvisory英文版資產(chǎn)評估概述（三）specificpurposeof

Assetsassessmentspecificpurposes：（1）Thespecific

behaviorwhichisentrustedbyassessment

party；（2）Thespecificrequirementsforthe

assessmentresultsbythe

assetsbusiness；（3）whatspecialcircumstances

or

occasionsapplyedin。Themain

assetbusiness:①Transferofassets②Enterprise

sale③Annexationofenterprises④Jointventureenterprises.⑤]stockmanagement⑥Sinoforeignjointventure,

cooperation⑦Theliquidationofanenterprise⑧Guarantee.⑨Enterpriseleasing⑩Debtrestructuring英文版資產(chǎn)評估概述Thissection

summary:1、Typesofassets

evaluation2、Thecharacteristics

ofassetsevaluation3、specificpurposeof

Assetsassessment英文版資產(chǎn)評估概述

Assumptionsandprinciples

ofassetappraisal一、AssumptionsofassetappraisalTradinghypothesisOpenmarkethypothesis英文版資產(chǎn)評估概述（一）TradinghypothesisTradinghypothesis：Assumethatall

the

assessmentofassets

isalreadyin

thetransactionprocess。OpenmarkethypothesisContinueduseClearinghypothesisDifferent

transactions英文版資產(chǎn)評估概述（二）OpenmarkethypothesisThescopeofthemarket:

theregionalmarket,

thedomesticmarket,

international

market.Applicability:Canbetraded

intheopenmarket,assets

ofExtensivepurposes

or

general

assets

Theeffectof

openmarket

hypothesis:Asset

valueofexchange

isdeterminedbymarketconditions

ratherthanindividual

tradingdecisions.英文版資產(chǎn)評估概述（三）Continuedusesetthe

assetsare

inuse,

andthat

willalso

becontinuedtouseThe

assetsshouldbelookedasa

profitability

ratherthan

theaccumulationofobjects.英文版資產(chǎn)評估概述（四）ClearinghypothesisClearinghypothesis：Facingthe

compulsoryliquidation

or

rapidliquidationfacts.undertheassumption:the

sidesareunequal,

transaction

timeisshort,

thevaluationofassets,theAssessmentvalue

islowerthan

thatincontinued

useoropenmarket

assumption.

Therefore,

applicable

scopeoftheassessmentresultsislimited.英文版資產(chǎn)評估概述二、Assetsappraisal

principles1.TheprincipleofindependenceAssessmentorganization

itself

isindependent,

evaluationinstitutionandstaff

Adheretothe

independentthirdparty

status.2.ObjectiveandimpartialprincipleSeektruthfromfacts,

respecttheobjectivereality.3.ThescientificprincipleAssessmentagencies

andpersonnelshouldFollowthescientific

evaluationstandard,

evaluateplanswithscientificattitude

,

andusescientificmethods.英文版資產(chǎn)評估概述technicalterms

liabilitiesevaluation負(fù)債評估restorereplacementcost復(fù)原重置成本renewalreplacementcost更新重置成本non-patenttechniqueandknow-how非專利技術(shù)和秘訣rateofriskreturnoninvestment風(fēng)險報酬率personalestate動產(chǎn)equalexpedientmethod對等權(quán)宜法adjustmentcoefficientofroadcondition車輛行駛路況調(diào)整系數(shù)purchasecostofvehicle車輛購置費(fèi)longterminvestmentevaluation長期投資評估newnessrate成新率realestate不動產(chǎn)productandstoregoodsevaluation產(chǎn)成品和庫存商品的評估英文版資產(chǎn)評估概述transferofpropertyright產(chǎn)權(quán)轉(zhuǎn)讓changeofpropertyright產(chǎn)權(quán)變動principleofpropertyrightinterestssubjectalteration產(chǎn)權(quán)利益主體變動原則referenceobject參照物materialevaluation材料評估earningratioofcapital本金化率quote報價variablefactoradjustmentmethod變動因素調(diào)整法key-pointevaluationmethod重點(diǎn)評估法engineeringprocessmethodwithrecomposedbudge重編預(yù)算工程進(jìn)度法