英文版资产评估概述

assetappraisal,Chapter1Survey,2Purposeandcharacteristicsofassetappraisal,3Assumptionsandprinciplesofassetappraisal,1assetsandassetappraisalsmeaning,assetsandassetappraisalsmeaning,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=orassetvalue？,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:TransferofassetsEnterprisesaleAnnexationofenterprisesJointventureenterprises.stockmanagementSinoforeignjointventure,cooperationTheliquidationofanenterpriseGuarantee.EnterpriseleasingDebtrestructuring,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re