评价报告-中英文

评估报告-中英文英语翻译欣赏资产评估报告书TheWrittenReportofAssetsEvaluation普洋中泰评报字［2011］年第x号No.XtheevaluationreportofPuyangZhongtai(2011)北京普洋中泰资产评估有限公司BeijingPuyangZhongtaiAssetsEvaluationCo.,LtdA资产评估报告书TheWrittenReportofAssetsEvaluationofA目录Catalogue一、评估报告声明TheStatementofevaluationreport............…….……1二、评估报告书摘要Theabstractofwrittenreportofassetsevaluation..……3三、评估报告书正文Thebodyofwrittenreportofassetsevaluation..…….……7（一）委托方、产权持有者和委托方以外的其他评估报告使用者Theentrustingparty,propertyrightholderandotherusersoftheevaluationreportexceptfortheentrustingparty7（二）评估目的Thepurposeofassetsevaluation•……•….……•…..7（三）评估对象和评估范围Thetargetandscopeofevaluation•…•…•……….7（四）价值类型及其定义Thetypesofvalueanddefinitions”””“””・”・””””””・”・””””””・”・.”7（五）评估基准日Thebasedateofassetsevaluation•…•……•……•……•……8（六）评估依据Thebasisofassetsevaluation・•••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••・・.......8（七）评估方法Themethodsofassetsevaluation.................................................................（八）评估程序实施过程和情况Theimplementationprocessandsituationofthe

evaluationprocedure10（九）评估假设Thehypothesisofassetsevaluation………10（十）评估结论Theconclusionofassetsevaluation10（十 ）特别事项说明Thespecialinstructions•….…… 11（十二）评估报告使用限制说明Theinstructionsforuserestrictionoftheevaluationreport.1112（十三）评估报告日Thedateofevalutionreport12（十四）评估机构及评估人员Evaluationagencyandevaluationpersonnel12A资产评估报告声明TheStatementofAsstesEvaluationReportforA1.依据注册资产评估师所掌握资产基本情况，评估报告中陈述的事项是客观的。.Accordingtothebasicinformationofassetswhicharemasteredbythecertifiedpublicvaluer,themattersstatedintheevaluationreportshouldbeobjective..注册资产评估师在评估对象中没有现存的或预期的利益，同时与委托方和相关当事方没有个人利益关系，对委托方和相关当事方不存在偏见。.TheCertifiedpublicvaluersnotonlyhavenoexistingoranticipatedprofitsinevaluationtargets,butalsohavenorelationshipofindividualinterestswiththeentrustingpartyandrelevantpartiesconcerned,andthereisnotanyprejudiceagainsttheentrustingpartyandtherelevantpartiesconcerned..评估报告的分析和结论是在恪守独立、客观和公正的原则的基础上形成的，仅在评估报告设定的评估假设和限制条件下成立。Theanalysisandconclusionofevaluationreportisformedbasedonabidingbytheprincipleofindependence,objectivityandimpartialityandonlyvalidundertheevaluationhypothesisandtherestrictedconditionswhicharespecifiedbytheevaluationreport.评估结论仅在评估报告载明的评估基准日有效。评估报告使用者应当根据评估基准日后的资产状况和市场变化情况合理确定评估报告的使用期限。Evaluateconclusionisjustvalidonthebasedateofevaluationwhichisspecifiedintheevaluationreport.Theusersofevaluationreportshouldreasonablydeterminetheservicetermoftheevaluationreportaccordingtotheassetsconditionsafterthebasedateofevaluationandthemarketchange.5.注册资产评估师及其所在评估机构具备本评估业务所需的执业资质和相关专业评估经验。除已在评估报告中披露的运用评估机构或专家的工作外，评估过程中没有运用其他评估机构或专家的工作成果。Certifiedpublicvaluersandtheevaluationagencieswhichtheyareaffiliatedtohavethecertifiedqualificationsthatarerequiredbythisevaluationbusinessandtherelevantprofessionalevaluationexperiences.ExceptfOrtheworkwhichhasappliedtheevaluationagencyortheexpertsdisclosedintheevaluationreport,thereisnootherachievementswhichhaveappliedevaluationagenciesandexpertsintheevaluationprocess.注册资产评估师本人和业务助理人员对评估对象进行了现场勘查。Certifiedpublicvaluersandbusinessassistantsmadesceneinvestigationonthetargetofevaluation.注册资产评估师执行资产评估业务的目的是对评估对象价值进行估算并发表专业意见，并不承担相关当事人决策的责任。评估结论不应该被认为是对评估对象可实现的价格保证。Thepurposethatthecertifiedpublicvaluersexecutetheassetsevaluationbusinessistoestimatethevalueofevaluationtargetandoffertheprofessionalopinions,buttheydon'tshoulderanyresponsibilityoftherelevantparties’decisions.Theevaluationconclusionshouldnotberegardedastheachievablepriceguaranteeoftheevaluationtarget.守相关法律、法规和资产评估准则，对评估对象价值进行估算并发表专业意见，是注册资产评估师的责任；提供必要的资料并保证所提供资料的真实性、合法性和完整性，恰当使用评估报告是委托方和相关当事方的责任。Abidingbytherelevantlaws®ulationsandassetsevaluationcriteria,estimatingthevalueofevaluationtargetsandofferingtheprofessionalopinionsistheresponsibilityofthecertifiedpublicvaluer.Providingthenecessarymaterialsandensuringtheauthenticity,legalityandintegrityofthematerialswhichareprovided,andmakingproperuseoftheevaluationreportistheresponsibilitiesoftheentrustingpartyandtherelevantpartiesconcerned.册资产评估师对评估对象的法律权属状况给予了必要的关注，但不对评估对象的法律权属做任何形式的保证。Certifiedpublicvaluerspaynecessaryattentiontothelegalpropertyrightoftheevaluationtarget,buttheydon'tmakeanyguaranteeonthelegalpropertyrightoftheevaluationtargetinanyway.评估报告的使用仅限于评估报告中载明的评估目的，因使用不当造成的后果与签字注册资产评估师及其所在评估机构无关。Theuseoftheevaluationreportisconfinedtotheevaluationpurposewhichisspecifiedintheevaluationreport.Theconsequencecausedbyimproperusehasnothingtodowiththecertifiedpublicvaluerswhosignedthereportandtheevaluationagencieswhichtheyareaffiliatedto.11.评估报告使用者应关注评估报告正文中有关特别事项说明对评估结果的影响。Theusersofevaluationreportsshouldpayattentiontotheinfluenceonevaluationresultscausedbytherelevantspecialinstructionsinthemainbodyofevaluationreport.A资产评估报告书摘要

TheAbstractofWrittenReportofAssetsEvaluationforA普洋中泰评报字［2011］年第x号No.XtheevaluationreportofPuyangZhongtai(2011)北京普洋中泰资产评估有限公司接受A的委托,根据国家有关资产评估的规定，本着客观、独立、公正、科学的原则，按照公认的资产评估方法和评估程序，对A所拥有的房屋建筑物进行了评估，现将评估报告书摘要如下：BeijingPuyangZhongtaiAssetsEvaluationCo.,LtdacceptsthecommissionofA.AccordingtotherelevantnationalprovisionsofassetstheprincipleofimpartialityandZhongtaiAssetsevaluationontheevaluation,inlinewithobjectivity,independence,science,BeijingPuyangEvaluationCo.,LtdmakeshousesandbuildingsownedbyAinaccordancewiththerecognizedmethodofassetsevaluationandtheevaluationprocedure.Now,theabstractofwrittenreportofassetsevaluationislistedasfollows:theprincipleofimpartialityandZhongtaiAssetsevaluationonthe一、委托方、产权持有者和委托方以外的其他评估报告使用者I.Theentrustingparty,propertyrightholderandotherusersofevaluationreportsexceptfortheentrustingparty1.委托方及产权持有者：A；1.Theentrustingparty,propertyrightholder:A住址：；Address:身份证号:。IDCardNo.2.S0二、评估目的II.ThepurposeofassetsevaluationS1三、评估对象和评估范III.ThetargetandrangeofevaluationS2四、评估基准日IV.Thebasedateofassetsevaluation评估基准日：2011年8月2日Thebasedateofassetsevaluation:August2nd,2011五、评估方法V.Themethodsofassetsevaluation根据资产评估管理办法及其实施细则的有关规

定，S7定，S71.measuresofassetsevaluationandtherelevantprovisionsoftheimplementingrules,1.S82.S10S92.S10S11综上所述，本次评估主要采用市场比较法及收益还原法进行评估。Inconclusion,wemainlyadoptmarketcomparisonapproachandincomecapitalizationapproachtomaketheassetsevaluation.六、评估结论VI.Theconclusionofassetsevaluation本评估结论系对评估基准日资产公允价值的反映。评估结论系根据本报告书所述原则、依据、前提、方法、程序得出，评估结论只有在上述原则、依据、前提存在的条件下，以及委托方和产权持有者所提供的所有原始文件都是真实与合法的条件下成立。Thisconclusionofassetsevaluationisthereflectiontothefairvalueofassetsonthebasedateofassetsevaluation.Wecometotheconclusionofassetsevaluationaccordingtotheprinciple,basis,premise,methodandprocedurestatedinthisevaluationreport.Onlywhentheabove-mentionedprinciple,basisandpremiseexist,andalltheoriginaldocumentsofferedbytheentrustingpartyandpropertyrightholderaretrueandlegitimate,cantheconclusionofassetsevaluationbevalid.A拥有产权位于B的房产建筑面积535.47平方米，委估房产评估值为1058.79万元（金额大写为人民币壹仟零伍拾捌万柒仟玖佰元整）。Aownsthehousepropertywiththeconstructionareaof535.47squaremeterslocatedinB,andtheevaluationvalueofthepropertywhichisentrustedtoevaluateis10.58979millionYuan.七、特别事项说明1.本评估结论系对评估基准日资产公允价值的反映。评估结论系根据本报告书所述原则、依据、前提、方法、程序得出，评估结论只有在上述原则、依据、前提存在的条件下，以及委托方和产

权持有者所提供的所有原始文件都是真实与合法的条件下成立。评估结果没有考虑将来可能承担的抵押、担保事宜，以及特殊的交易方可能追加付出的价格等对其评估价值的影响，也未考虑国家宏观经济政策发生变化、有关法规政策变化以及遇有自然力或其他不可抗力对资产价格的影响。1.VII.Specialinstructions1.Theconclusionofassetsevaluationisthereflectiontothefairvalueofassetsonthebasedateofassetsevaluation.Wecometotheconclusionofassetsevaluationaccordingtotheprinciple,basis,premise,methodandprocedurestatedinthisevaluationreport.Onlywhentheabove-mentionedprinciple,basisandpremiseexist,andalltheoriginaldocumentsofferedbytheentrustingpartyandpropertyrightholderaretrueandlegitimate,cantheconclusionofassetsevaluationbevalid.Theevaluationresultdoesn’ttakethemattersofmortgageandguaranteewhichmaybeundertakeninfuture,andtheinfluenceonitsevaluationvaluecausedbythepossibleadditionalpriceinthespecialtradingmodesintoaccount,andalsodoesn'ttaketheinfluenceonassetspricecausedbythechangeofnationalmacro-economicpolicies,therelevantregulationsandpolicies,andthenaturalforceorotherforce-majeurecircumstancesintoaccount.2.评估基准日后，报告有效期以内，资产数量发生变化，应根据原评估方法对资产额进行相应调整，若资产价值类型或价格标准发生变化，并对评估值产生明显影响时，委托方及产权持有者应及时聘请评估机构重新确定评估值。2.Afterthebasedateofassetsevaluationandwithinthevalidityofevaluationreport,ifthenumberofassetschanges,theamountofassetsshouldbeadjustedaccordinglyinaccordancewiththeoriginalmethodsofassetsevaluation.Ifthetypesofassetsvalueorpricestandardschange,andaffecttheevaluationvalueobviously,theentrustingpartyandthepropertyrightholdershouldhiretheevaluationagencytore-determinetheevaluationvalueintime.八、评估报告使用限制说明VIII.Theinstructionsforuserestrictionoftheevaluationreport1.本评报告使用有效期一年，自评估基准日起计算，既自2011年8月2日至2012年8月1日止。Thisevaluationreportisvalidforoneyear.Calculatefromthebasedateoftheassetsevaluation,andthevalidityisfromAugust2nd,2011toAugust1st,2012.本报告仅供委托方了解资产现值使用，不得用于其它目的。Thisreportisonlyusedfortheentrustingpartytounderstandthecashequivalentvalueoftheassets,andcan’tbeusedforotherpurposes.九、评估报告日X.Thereportdateofassetsevaluation评估报告日为2011年8月10日。ThereportdateofassetsevaluationisAugust10th,2011.以上内容摘自资产评估报告书，欲了解本评估项目的全面情况，应认真阅读资产评估报告书全

文。Theabove-mentionedcontentsareextractedfromthewrittenreportofassetsevaluation.Ifyouwanttohaveacomprehensivereviewonthisevaluationproject,youshouldreadthewholecontentsofthewrittenreportofassetsevaluationcarefully.北京普洋中泰资产评估有限公司 评估机构负责人：BeijingPuyangZhongtaiAssetsEvaluationCo.,LtdThepersoneinchargeoftheevaluationagency中国•北京项目负责人：Bejing,ChinaThepersoninchargeoftheproject二O一一年八月十日 项目复核人：August 10th, 2011TheauditoroftheprojectA资产评估报告书TheWrittenReportofAssetsEvaluationforA普洋中泰评报字［2011］年第x号No.XtheevaluationreportofPuyangZhongtai(2011)我们接受A委托，根据国家有关资产评估的规定，本着客观、独立、公正、科学的原则，按照公认的资产评估方法，对其所拥有的房屋建筑物进行了评估工作。本公司评估人员按照必要的评估程序对委托评估的资产实施了实地查勘、市场调查，对委估资产在2011年8月2日所表现的市场价值做出了公允的反映。现将资产评估情况及评估结果报告如下：WeacceptthecommissionofA.Accordingtotherelevantnationalprovisionsofassetsevaluation,inlinewiththeprincipleofobjectivity,independence,impartialityandscience,wemakeevaluationonthehousesandbuildingsownedbyAinaccordancewiththerecognizedmethodsofassetsevaluation.Theevaluationpersonnelinourcompanymakefieldinvestigationandmarketsurveyonimplementationoftheassetswhichareentrustedtoevaluateinaccordancewiththenecessaryevaluationprocedure,andmakefairresponsetothemarketvalueshownbytheassetswhichareentrustedtoevaluateonAugust2nd,2011.Now,theevaluationresultandtheevaluationsituationofwrittenreportofassetsevaluationarereportedasfollows:一、委托方、产权持有者和委托方以外的其他评估报告使用者I.Theentrustingparty,propertyrightholderandotherusersofevaluationreportsexceptfortheentrustingparty1.委托方及产权持有者：ATheentrustingparty,

propertyrightholder:A住址：；Address身份证号:。IDCardNo.2.S0二、评估目的II.ThepurposeofassetsevaluationS1rangeofevaluation评估对象和评估范围III.Thetargetand评估对象和评估范围III.ThetargetandS2四、价值类型及其定义IVThetypesofvalueanddefinitions依据本报告评估目的，本次评估价值类型采用市场价值；市场价值是指自愿买方和自愿卖方在各自理性行事且未受任何强迫的情况下，评估对象在评估基准日进行正常公平交易的价值估计数额。Accordingtothepurposeofthisevaluationreport,thetypesofevalutionvalueadoptsmarketvaluethistime.Themarketvalueindicatestheestimatedamountofvaluefortheevaluationtargetinthenormalandfairtradeonthebasedateoftheassetsevalutionbasedontheconditionthatthevolutanrybuyerandsellerarerationalandwithoutanycomplusion.五、评估基准日 V.Thebasedateofassetsevaluation本项目资产评估基准日是：2011年8月2日。Thebasedateofassetsevaluation:August2nd,2011.本次评估基准日的确定是根据A进行股份制改造的计划安排，在本着有利于保证评估结果有效地服务于评估目的，减少和避免评估基准日后的调整事项，准确划定评估范围，准确高效地清查核验资产，合理选取评估作价依据的原则，在委托方和产权持有者同意的基础上确定的。AccordingtotheplangivenbyAontheshareholdingreform,inlinewiththeprinciplethatensuretheevaluationresulttoservetheevaluationpurposeeffectively,reduceandavoidtheadjustedevents,delimittheevaluationscopeaccurately,checkandverifytheassetsaccuratelyandefficiently,andselecttheevaluationbasisreasonably,thebasedateoftheassetsevaluationisdeterminedbasedontheagreementoftheentrustingpartyandpropertyrighthold.本次资产评估工作中，资产评估范围的界定、评估价值的确定、评估参数的选取等，均为该日之委托方财产、外部经济环境以及市场情况确定。本评估一切取价标准均为评估基准日有效的价格标准。Inthisassetsevaluation,thescopingoftheassetsevaluation,thedeterminationofestimatedvalue,andtheselectionofevaluationparametersisthedeterminationoftheentrustingparty’sproperty,theexternaleconomicenvironmentandmarketsituationtoday.Allthepriceselectionstandardsofthisevaluationarethevalidpricestandardsonthebasedateofassetsevaluation.六、评估依据VI.Thebasisofassetsevaluation（一）行为依据（1）ThebehaviorbasisA与我公司签定的《业务约定书》。The

EngagementLetterthatAsignswithourCompany（二）法律依据（2）ThelegalbasisS3（三）准则依据⑶ThecriteriabasisS4（四）权属依据（4）ThepropertyrightbasisS5（五）取价依据（5）ThepricebasisS6VII.Themethodsofassets七、评估方法evaluationVII.Themethodsofassets3.根据资产评估管理办法及其实施细则的3.根据资产评估管理办法及其实施细则的有关规定，Accordingtothemanagementmeasuresofassetsevaluationandtherelevantprovisionsoftheimplementingrules,S7S8S9S10S11综上所述，本次评估主要采用市场比较法及收益还原法进行评估。Inconclusion,wemainlyadoptmarketcomparisonapproachandincomecapitalizationapproachtomaketheassetsevaluation.八、评估程序实施过程和情况VIII.Theimplementationprocessandsituationofevaluationprocedure评估主要步骤：.接受委托，同委托方明确评估目的、评估范围和对象、商定评估基准日并签署资产评估业务委托协议书；.评估人员拟定评估方案，向产权持有者提出填报委托评估资产清单和提供有关资料的要求；Themainstepsofassetsevaluation:Acceptthecommission,determinetheevaluationpurpose,evaluationscopeandtargetwiththeentrustingparty,decidethebasedateofassetsevaluationthroughconsultation,andsigntheentrustmentagreementofassetsevaluation.Theevaluationpersonneldrawuptheevaluationschemeandrequestthepropertyrightholdertofillinandsubmittheassetslistsandoffertherelevantmaterials.3.在委托方及产权持有者有关人员的配合下，根据所提供的评估申报资料，评估人员于2011年8月对申报的资产进行了现场调查、核实、记录;Underthecooperationoftheentrustingparty,thepropertyrightholderandtherelevantpersonnel,theevaluationpersonnelmadefieldinvestigation,verificationandrecordsonthedeclaredassetsaccordingtothedeclaredevaluationmaterialsinAugust2011.在委托方及产权持有者配合下，评估人员对资产进行现场查勘，对专业性强的资产聘请行业专家参加评估或进行技术鉴定；Underthecooperationoftheentrustingpartandthepropertyrightholder,theevaluationpersonnelmakeon-spotinvestigationontheassets,andinvitetheexpertsinthisfieldtoparticipateinmakingevaluationortechnicalverificationontheassetswithstrongexpertise.5.评估人员选定评估方法和计算公式，验证有关技术材料，进行必要而可能的调查和资料搜集，评定估算；Theevaluationpersonnelselectthemethodsofassetsevaluationandthecalculationformulas,verifytherelevanttechnicalmaterials,andmakenecessaryandpossibleinvestigationanddatacollection,andmakeevaluationandestimation.汇总评估结果，分析确定评估结论，撰写评估说明书和报告书，内部三级复核。Collecttheevaluationresults,analyzeanddeterminetheevaluationconclusion,andcomposetheevaluationinstructionandreport,andconducttheinternalClass-IIIreview.九、评估假设IX.Thehypothesisofassetsevaluation1.本次评估以委托方及产权持有者提供的资料为依据，其真实性、可靠性由委托方及产权持有者承担;Theevaluationtakesthematerialsofferedbytheentrustingpartyandthepropertyrightholderasthebasis,andtheentrustingpartyandthepropertyrightholderwillberesponsiblefortheauthenticityandreliability.本评估报告所列结果是反映委估对象在本次估价目的下，根据公开市场原则确定的现行公允市价，估价中未考虑国家宏观经济政策发生变化及遇有自然力量和不可抗力对评估结果的影响，若前述条件以及估价中遵循的估价原则发生变化时，估价结果会失效。Theresultslistedinthisevaluationreportreflectthecurrentfairmarketvalueoftheentrustedtargetofevaluationwhichisdeterminedinaccordancewiththeopenmarketprincipleandforthepurposeofpriceevaluation.Intheevaluation,theevaluationresultsdon'ttaketheinfluenceontheconclusionofassetsevaluationcausedbythechangeofnationalmacro-economicpolicies,andthenaturalforceorotherforce-majeurecircumstancesintoaccount.Iftheabovetermsandtheevaluationprinciplesfollowedinevaluationchange,theconclusionofassetsevaluationwillbeinvalid.十、评估结论X.Theconclusionofassetsevaluation本评估结论系对评估基准日资产公允价值的反映。评估结论系根据本报告书所述原则、依据、前提、方法、程序得出，评估结论只有在上述原则、依据、前提存在的条件下，以及委托方和产权持有者所提供的所有原始文件都是真实与合法的条件下成立。Thisconclusionofassetsevaluationisthereflectiontothefairvalueofassetsonthebasedateofassetsevaluation.Wecometotheconclusionofassetsevaluationaccordingtotheprinciple,basis,premise,methodandprocedurestatedinthisevaluationreport.Onlywhentheabove-mentionedprinciple,basisandpremiseexist,andalltheoriginaldocumentsofferedbytheentrustingpartyandpropertyrightholderaretrueandlegitimate,cantheconclusionofassetsevaluationbevalid.A拥有产权位于B的房产建筑面积535.47平方米，委估房产评估值为1058.79万元（金额大写为人民币壹仟零伍拾捌万柒仟玖佰元整）。Aownsthehousepropertywiththeconstructionareaof535.47squaremeterslocatedinB,andtheevaluationvalueofthepropertywhichisentrustedtoevaluateis10.58979millionYuan.十一、特别事项说明XI.Thespecialinstructions本次评估是在独立、公正、科学、客观的原则下做出的，我公司及参加评估工作的人员与资产各方无任何利害关系，评估工作是在有关法律监督下完成的，评估人员在评估过程中恪守职业道德的规范。Thisevaluationisconductedbasedontheprincipleofindependence,impartiality,scienceandobjectives,ourcompanyandthepersonnelwhoparticipateintheevaluationworkhavenotanystakeintheassetsowner.Theevaluationiscompletedunderthesupervisionoftherelevantlaws,andtheevaluationpersonnelabidebytheprofessionalethicsintheprocessofassetsevaluation.本报告所称“评估价值”是指评估资产在现有用途不变，以及在评估基准日之状况和外部经济环境前提下，为本报告书所列明的目的而提出的公允估值意见，该价值仅为A了解资产现值提供参考，委估房产已做贷款抵押，本次评估结果未考虑抵押事项对评估结果的影响。Theaevaluationvalue”inthisreportreferstothefairevaluationopinionwhichisputforwardforthepurposelistedinthisreportundertheconditionthattheexistingusesoftheevaluationassets