英文版資產(chǎn)評估概述

1、.,asset appraisal,.,Chapter1 Survey,2 Purpose and characteristics of asset appraisal,3 Assumptions and principles of asset appraisal,1 assets and asset appraisals meaning,.,assets and asset appraisals meaning,一、Assets and its classification,（一）The meaning of assets,Assets refers to economic resource

2、s which are owned or controlled by the specific subjects of rights , are measurable by money value and can generate future economic benefits for them.,.,（二）The characteristics of the assets,1. property rights obtained according to law.,2. Expected to generate economic benefits to the enterprise,3. H

3、aving the use value and exchange value,4. The value of the assets can be measured with money,.,（三）Classification of assets,Asset classification sheet,.,二、The price and value,Price,Value,the results finally reached, is a historical data or Fact，the price is Unique,Looking to the future ， The value as

4、sessed is not a calendar History data or the fact Is assessment,Value determines price, Price fluctuations around Value .（Economics ）,Question: 1. assets assessment is the value or price? 2. assets evaluation value =or asset value ？,.,三、The meaning of asset appraisal,（一）The basic meaning of assets e

5、valuation,Process in which Professional institutions and personnel， In accordance with national laws, regulations and assets Evaluation criteria，According to the specific purpose ，F(xiàn)ollowing the principle of evaluation ， In accordance with the relevant procedures ， Select the appropriate type of valu

6、e ，Use the scientific method ， analyze, estimate and publish professional advice,.,（二）The basic elements of assets evaluation,1. Evaluation subject ：institutions and personnel engaged in asset valuation, in accordance with the provisions of the state with qualifications,2. Evaluation object ：Evaluat

7、ion object is also known as the appraisal object,refers to the assets to be appraised 。,3. Evaluation basis ：regulation basis , behavior basis, property basis, price basis 。,4. evaluation purposes ：The specific use of the results of assets appraisal,5. Evaluation principle ：operative norm 。,.,7. typ

8、e ：The attribute value of the assets assessment results and its form of expression,8. appraisal procedure ：Specific technologies applied in asset evaluation,6. Assessment procedures ：Systematic steps,.,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（Certified Public Valuer） 考

9、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。考試分5個半天進(jìn)行。資產(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。,.,報考條件 凡中華人民共和國公民，遵紀(jì)守法并具備以下條件之一者，均可參加注冊資產(chǎn)評估師執(zhí)業(yè)資格考試： （一）取得經(jīng)濟(jì)類、工程類大專學(xué)歷，工作滿5年，其中從事資產(chǎn)評估相關(guān)工作滿3年。 （二）取得經(jīng)濟(jì)類、工程類大學(xué)本科學(xué)歷，工作滿3年，其中從事資產(chǎn)評估相關(guān)工作滿1年。 （三）取得經(jīng)濟(jì)類、工程類碩士學(xué)位或第二學(xué)士學(xué)位

10、、研究生班畢業(yè)，工作滿1年。 （四）取得經(jīng)濟(jì)類、工程類博士學(xué)位。 （五）非經(jīng)濟(jì)類、工程類專業(yè)畢業(yè)，其相對應(yīng)的從事資產(chǎn)評估相關(guān)工作年限延長2年。 （六）不具備上述規(guī)定的學(xué)歷，但通過國家統(tǒng)一組織的經(jīng)濟(jì)、會計、審計專業(yè)初級資格考試，取得相應(yīng)專業(yè)技術(shù)資格，并從事資產(chǎn)評估相關(guān)工作滿5年。,.,This section summary: Assets and its classification, including the concept, characteristics and classification of assets ； The price and value ； concept and a

11、ssets assessment including asset evaluation. The basic elements,.,Purpose and characteristics of the assets evaluation,一、Types of assets evaluation,二、The characteristics of assets evaluation,三、purpose of Assets evaluation,.,一、 Types of assets evaluation,.,二、The characteristics of assets evaluation,1

12、. marketability ： （1）To meet the demands of market economy （2）Simulation of market behavior （3）The evaluation conclusion accepts the market test,2. impartiality ： （1） justice of Assessment procedures, principles , conclusion （2）impartiality of The assessment staff .,3. speciality ：Evaluation of staf

13、f and institutions with professionalqualifications 。,4. Advisory ：The conclusion of evaluation is not mandatory, but advisory,.,（三） specific purpose of Assets assessment,specific purposes ： （1）The specific behavior which is entrusted by assessment party ； （2）The specific requirements for the assessm

14、ent results by the assets business ； （3）what special circumstances or occasions applyed in 。,The main asset business : Transfer of assets Enterprise saleAnnexation of enterprises Joint venture enterprises.stock management Sino foreign joint venture, cooperation The liquidation of an enterprise Guara

15、ntee.Enterprise leasingDebt restructuring,.,This section summary: 1、Types of assets evaluation 2、 The characteristics of assets evaluation 3、specific purpose of Assets assessment,.,Assumptions and principles of asset appraisal,一、 Assumptions of asset appraisal,Trading hypothesis,Open market hypothes

16、is,.,（一）Trading hypothesis,Trading hypothesis ：Assume that all the assessment of assets is already in the transaction process 。,Open market hypothesis,Continued use,Clearing hypothesis,Different transactions,.,（二）Open market hypothesis,The scope of the market: the regional market, the domestic marke

17、t, international market.,Applicability: Can be traded in the open market , assets of Extensive purposes or general assets,The effect of open market hypothesis: Asset value of exchange is determined by market conditions rather than individual trading decisions.,.,（三） Continued use,set the assets are

18、in use, and that will also be continued to use The assets should be looked as a profitability rather than the accumulation of objects.,.,（四）Clearing hypothesis,Clearing hypothesis ： Facing the compulsory liquidation or rapid liquidation facts.,under the assumption: the sides are unequal, transaction

19、 time is short, the valuation of assets,the Assessment value is lower than that in continued use or open market assumption. Therefore, applicable scope of the assessment results is limited.,.,二、Assets appraisal principles,1. The principle of independence Assessment organization itself is independent

20、, evaluation institution and staff Adhere to the independent third party status. 2. Objective and impartial principle Seek truth from facts, respect the objective reality. 3. The scientific principle Assessment agencies and personnel should Follow the scientific evaluation standard, evaluate plans w

21、ith scientific attitude , and use scientific methods .,.,technical terms,liabilities evaluation 負(fù)債評估 restore replacement cost 復(fù)原重置成本 renewal replacement cost 更新重置成本 non-patent technique and know-how 非專利技術(shù)和秘訣 rate of risk return on investment 風(fēng)險報酬率 personal estate 動產(chǎn) equal expedient method 對等權(quán)宜法 adju

22、stment coefficient of road condition 車輛行駛路況調(diào)整系數(shù) purchase cost of vehicle 車輛購置費 long term investment evaluation 長期投資評估 newness rate 成新率 real estate 不動產(chǎn) product and store goods evaluation 產(chǎn)成品和庫存商品的評估,.,transfer of property right 產(chǎn)權(quán)轉(zhuǎn)讓 change of property right 產(chǎn)權(quán)變動 principle of property right interests subject alteration 產(chǎn)權(quán)利益主體變動原則 reference object 參照物 material evaluation 材料評估 earning ratio of capital 本金化率 quote 報價 variable factor adjustment method 變動因素調(diào)整法 key-point evaluation method 重點評估法 engineering process method with recomposed budge 重編預(yù)算工程進(jìn)度法 replacement cost calculation method 重置核算法 repla