英文版资产评估概述.ppt

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1、asset appraisalChapter1Survey2Purposeandcharacteristicsof asset appraisal3Assumptionsandprinciples ofassetappraisal1assetsand asset appraisal’smeaningassetsand asset appraisal’smeaning一、Assetsandits classification（一）Themeaningof assetsAssets referstoeconomicresourceswhichareownedorcon

2、trolledbythespecificsubjectsofrights , aremeasurable by money valueandcan generatefutureeconomicbenefits for them.（二）Thecharacteristicsoftheassets1.property rights obtained according to law.2.Expected togenerateeconomicbenefitstotheenterprise3.Havingtheusevalue andexchangevalue4.Theva

3、lueoftheassets canbemeasuredwithmoney（三）ClassificationofassetsclassificationstandardcategoryformsofassetsTangibleassetsandintangibleassetsWhethertheassetswithcomprehensiveprofitabilitySingleitemassetsandtotalassetsWhetherAssetscanexistindependentlyassignableandnonassignableassetsRelat

4、ionshipbetweenassetsandprocessoftheproductionandmanagementOperatingassetsandnonoperatingassetsAsset classificationsheet二、ThepriceandvaluePriceValuethe resultsfinally reached,isahistorical dataorFact，thepriceisUniqueLookingtothefuture，The valueassessedisnota calendarHistory dataorthefa

5、ctIsassessmentValuedeterminesprice,Pricefluctuationsaround Value.（Economics）Question:1.assets assessmentisthe valueorprice?2.assets evaluation value=or≠assetvalue？三、Themeaningof asset appraisal（一）Thebasicmeaning ofassetsevaluationProcessinwhichProfessionalinstitutionsandpersonnel，Inac

6、cordancewithnationallaws, regulationsandassetsEvaluationcriteria，Accordingtothe specificpurpose，Followingthe principleofevaluation，Inaccordancewiththerelevant procedures，Select theappropriatetypeof value，Usethescientificmethod，analyze,estimateand publishprofessionaladvice（二）Thebasicel

7、ements ofassetsevaluation1.Evaluationsubject：institutionsandpersonnelengagedin assetvaluation,inaccordancewith theprovisionsofthestatewith qualifications2.Evaluationobject：Evaluationobject isalsoknown astheappraisalobject,referstothe assetstobeappraised。3.Evaluationbasis：regulationbas

8、is, b