英文版资产评估概述精选ppt

assetappraisal Chapter1Survey 2Purposeandcharacteristicsofassetappraisal 3Assumptionsandprinciplesofassetappraisal 1assetsandassetappraisal smeaning assetsandassetappraisal smeaning 一 Assetsanditsclassification 一 Themeaningofassets Assetsreferstoeconomicresourceswhichareownedorcontrolledbythespecificsubjectsofrights aremeasurablebymoneyvalueandcangeneratefutureeconomicbenefitsforthem 二 Thecharacteristicsoftheassets 1 propertyrightsobtainedaccordingtolaw 2 Expectedtogenerateeconomicbenefitstotheenterprise 3 Havingtheusevalueandexchangevalue 4 Thevalueoftheassetscanbemeasuredwithmoney 三 Classificationofassets Assetclassificationsheet 二 Thepriceandvalue Price Value theresultsfinallyreached isahistoricaldataorFact thepriceisUnique Lookingtothefuture ThevalueassessedisnotacalendarHistorydataorthefactIsassessment Valuedeterminesprice PricefluctuationsaroundValue Economics Question 1 assetsassessmentisthevalueorprice 2 assetsevaluationvalue or assetvalue 三 Themeaningofassetappraisal 一 Thebasicmeaningofassetsevaluation ProcessinwhichProfessionalinstitutionsandpersonnel Inaccordancewithnationallaws regulationsandassetsEvaluationcriteria Accordingtothespecificpurpose Followingtheprincipleofevaluation Inaccordancewiththerelevantprocedures Selecttheappropriatetypeofvalue Usethescientificmethod analyze estimateandpublishprofessionaladvice 二 Thebasicelementsofassetsevaluation 1 Evaluationsubject institutionsandpersonnelengagedinassetvaluation inaccordancewiththeprovisionsofthestatewithqualifications 2 Evaluationobject Evaluationobjectisalsoknownastheappraisalobject referstotheassetstobeappraised 3 Evaluationbasis regulationbasis behaviorbasis propertybasis pricebasis 4 evaluationpurposes Thespecificuseoftheresultsofassetsappraisal 5 Evaluationprinciple operativenorm 7 type Theattributevalueoftheassetsassessmentresultsanditsformofexpression 8 appraisalprocedure Specifictechnologiesappliedinassetevaluation 6 Assessmentprocedures Systematicsteps 阅读材料 注册资产评估师考试简介 注册资产评估师是指经全国统一考试合格 取得 注册资产评估师执业资格证书 并经注册登记的资产评估人员 英文简称CPV CertifiedPublicValuer 考试设有5个科目 具体是 资产评估 经济法 财务会计 机电设备评估基础 建筑工程评估基础 5个科目均由客观题和主观题两个部分组成 分别在答题卡和答题纸上作答 考试分5个半天进行 资产评估 考试时间为3个小时 其余4科考试时间均为2个半小时 考试每年举行一次 考试时间一般安排在9月下旬 报考条件凡中华人民共和国公民 遵纪守法并具备以下条件之一者 均可参加注册资产评估师执业资格考试 一 取得经济类 工程类大专学历 工作满5年 其中从事资产评估相关工作满3年 二 取得经济类 工程类大学本科学历 工作满3年 其中从事资产评估相关工作满1年 三 取得经济类 工程类硕士学位或第二学士学位 研究生班毕业 工作满1年 四 取得经济类 工程类博士学位 五 非经济类 工程类专业毕业 其相对应的从事资产评估相关工作年限延长2年 六 不具备上述规定的学历 但通过国家统一组织的经济 会计 审计专业初级资格考试 取得相应专业技术资格 并从事资产评估相关工作满5年 Thissectionsummary Assetsanditsclassification includingtheconcept characteristicsandclassificationofassets Thepriceandvalue conceptandassetsassessmentincludingassetevaluation Thebasicelements Purposeandcharacteristicsoftheassetsevaluation 一 Typesofassetsevaluation 二 Thecharacteristicsofassetsevaluation 三 purposeofAssetsevaluation 一 Typesofassetsevaluation 二 Thecharacteristicsofassetsevaluation 1 marketability 1 Tomeetthedemandsofmarketeconomy 2 Simulationofmarketbehavior 3 Theevaluationconclusionacceptsthemarkettest 2 impartiality 1 justiceofAssessmentprocedures principles conclusion 2 impartialityofTheassessmentstaff 3 speciality Evaluationofstaffandinstitutionswithprofessionalqualifications 4 Advisory Theconclusionofevaluationisnotmandatory butadvisory 三 specificpurposeofAssetsassessment specificpurposes 1 Thespecificbehaviorwhichisentrustedbyassessmentparty 2 Thespecificrequirementsfortheassessmentresultsbytheassetsbusiness 3 whatspecialcircumstancesoroccasionsapplyedin Themainassetbusiness Transferofassets Enterprisesale Annexationofenterprises Jointventureenterprises stockmanagement Sinoforeignjointventure cooperation Theliquidationofanenterprise Guarantee Enterpriseleasing Debtrestructuring Thissectionsummary 1 Typesofassetsevaluation2 Thecharacteristicsofassetsevaluation3 specificpurposeofAssetsassessment Assumptionsandprinciplesofassetappraisal 一 Assumptionsofassetappraisal Tradinghypothesis Openmarkethypothesis 一 Tradinghypothesis Tradinghypothesis Assumethatalltheassessmentofassetsisalreadyinthetransactionprocess Openmarkethypothesis Continueduse Clearinghypothesis Differenttransactions 二 Openmarkethypothesis Thescopeofthemarket theregionalmarket thedomesticmarket internationalmarket Applicability Canbetradedintheopenmarket assetsofExtensivepurposesorgeneralassets Theeffectofopenmarkethypothesis Assetvalueofexchangeisdeterminedbymarketconditionsratherthanindividualtradingdecisions 三 Continueduse settheassetsareinuse andthatwillalsobecontinuedtouseTheassetsshouldbelookedasaprofitabilityratherthantheaccumulationofobjects 四 Clearinghypothesis Clearinghypothesis Facingthecompulsoryliquidationorrapidliquidationfacts undertheassumption thesidesareunequal transactiontimeisshort thevaluationofassets theAssessmentvalueislowerthanthatincontinueduseoropenmarketassumption Therefore applicablescopeoftheassessmentresultsislimited 二 Assetsappraisalprinciples 1 TheprincipleofindependenceAssessmentorganizationitselfisindependent evaluationinstitutionandstaffAdheretotheindependentthirdpartystatus 2 ObjectiveandimpartialprincipleSeektruthfromfacts respecttheobjectivereality 3 ThescientificprincipleAssessmentagenciesandpersonnelshouldFollowthescientificevaluationstandard evaluateplanswithscientificattitude andusescientificmethods technicalterms liabilitiesevaluation负债评估restorereplacementcost复原重置成本renewalreplacementcost更新重置成本non patenttechniqueandknow how非专利技术和秘诀rateofriskreturnoninvestment风险报酬率personalestate动产equalexpedientmethod对等权宜法adjustmentcoefficientofroadcondition车辆行驶路况调整系数purchasecostofvehicle车辆购置费longterminvestmentevaluation长期投资评估newnessrate成新率realestate不动产productandstoregoodsevaluation产成品和库存商品的评估 transferofpropertyright产权转让changeofpropertyright产权变动principleofpropertyrightinterestssubjectalteration产权利益主体变动原则referenceobject参照物materialevaluation材料评估earningratioofcapital本金化率quote报价variablefactoradjustmentmethod变动因素调整法key pointevaluationmethod重点评估法engineeringprocessmethodwithrecomposedbudge重编预算工程进度法replacementcostcalculationmethod重置核算法replacementcostmethod重置成本法tangibleassets有形资产phys