英文版資產(chǎn)評(píng)估概述課件

asset

appraisal英文版資產(chǎn)評(píng)估概述Chapter1Survey2Purposeandcharacteristicsof

asset

appraisal3Assumptionsandprinciples

ofassetappraisal

1assetsand

asset

appraisal’smeaning英文版資產(chǎn)評(píng)估概述

assetsand

asset

appraisal’smeaning

一、Assetsandits

classification

（一）Themeaningof

assets

Assets

referstoeconomicresourceswhichareownedorcontrolledbythespecific

subjectsofrights

,

aremeasurable

by

money

value

andcan

generatefutureeconomicbenefits

for

them.英文版資產(chǎn)評(píng)估概述（二）Thecharacteristicsoftheassets

1.property

rights

obtained

according

to

law.2.Expected

togenerateeconomicbenefitstotheenterprise

3.Havingtheusevalue

andexchangevalue4.Thevalueoftheassets

canbemeasuredwithmoney

英文版資產(chǎn)評(píng)估概述（三）Classificationofassetsclassificationstandard

categoryformsofassetsTangibleassetsandintangibleassets

WhethertheassetswithcomprehensiveprofitabilitySingleitemassetsandtotalassetsWhetherAssetscanexistindependentlyassignableandnonassignableassetsRelationshipbetweenassetsandprocessoftheproductionandmanagementOperatingassetsandnonoperatingassetsAsset

classificationsheet英文版資產(chǎn)評(píng)估概述二、ThepriceandvaluePriceValuethe

resultsfinally

reached,isahistorical

dataorFact，thepriceisUniqueLookingtothefuture，The

valueassessedisnota

calendarHistory

dataorthefactIsassessmentValuedeterminesprice,Pricefluctuationsaround

Value.（Economics）Question:1.assets

assessmentisthe

valueorprice?2.assets

evaluation

value=or≠assetvalue？英文版資產(chǎn)評(píng)估概述三、Themeaningof

asset

appraisal（一）Thebasicmeaning

ofassetsevaluationProcessinwhichProfessionalinstitutionsandpersonnel，Inaccordancewithnationallaws,

regulationsandassetsEvaluationcriteria，Accordingtothe

specificpurpose，F(xiàn)ollowingthe

principleofevaluation，Inaccordancewiththerelevant

procedures，Select

theappropriatetypeof

value

，Usethescientificmethod

，

analyze,estimateand

publishprofessionaladvice英文版資產(chǎn)評(píng)估概述（二）Thebasicelements

ofassetsevaluation1.Evaluationsubject：institutionsandpersonnelengagedin

assetvaluation,

inaccordancewith

theprovisionsofthestatewith

qualifications2.Evaluationobject：Evaluationobject

isalsoknown

astheappraisalobject,referstothe

assetstobeappraised。3.Evaluationbasis：regulationbasis,

behaviorbasis,

property

basis,

pricebasis。4.evaluationpurposes：Thespecific

useof

theresultsofassetsappraisal5.Evaluationprinciple：operativenorm。英文版資產(chǎn)評(píng)估概述7.

type：Theattributevalueof

theassetsassessmentresults

anditsformofexpression8.appraisalprocedure：Specific

technologiesappliedin

assetevaluation6.Assessmentprocedures：Systematicsteps英文版資產(chǎn)評(píng)估概述閱讀材料—注冊(cè)資產(chǎn)評(píng)估師考試簡(jiǎn)介注冊(cè)資產(chǎn)評(píng)估師是指經(jīng)全國(guó)統(tǒng)一考試合格，取得《注冊(cè)資產(chǎn)評(píng)估師執(zhí)業(yè)資格證書(shū)》并經(jīng)注冊(cè)登記的資產(chǎn)評(píng)估人員。英文簡(jiǎn)稱(chēng)CPV（CertifiedPublicValuer）考試設(shè)有5個(gè)科目，具體是：《資產(chǎn)評(píng)估》、《經(jīng)濟(jì)法》、《財(cái)務(wù)會(huì)計(jì)》、《機(jī)電設(shè)備評(píng)估基礎(chǔ)》、《建筑工程評(píng)估基礎(chǔ)》。5個(gè)科目均由客觀題和主觀題兩個(gè)部分組成，分別在答題卡和答題紙上作答。考試分5個(gè)半天進(jìn)行。《資產(chǎn)評(píng)估》考試時(shí)間為3個(gè)小時(shí)，其余4科考試時(shí)間均為2個(gè)半小時(shí)。考試每年舉行一次，考試時(shí)間一般安排在9月下旬。英文版資產(chǎn)評(píng)估概述報(bào)考條件

凡中華人民共和國(guó)公民，遵紀(jì)守法并具備以下條件之一者，均可參加注冊(cè)資產(chǎn)評(píng)估師執(zhí)業(yè)資格考試：

（一）取得經(jīng)濟(jì)類(lèi)、工程類(lèi)大專(zhuān)學(xué)歷，工作滿5年，其中從事資產(chǎn)評(píng)估相關(guān)工作滿3年。

（二）取得經(jīng)濟(jì)類(lèi)、工程類(lèi)大學(xué)本科學(xué)歷，工作滿3年，其中從事資產(chǎn)評(píng)估相關(guān)工作滿1年。

（三）取得經(jīng)濟(jì)類(lèi)、工程類(lèi)碩士學(xué)位或第二學(xué)士學(xué)位、研究生班畢業(yè)，工作滿1年。

（四）取得經(jīng)濟(jì)類(lèi)、工程類(lèi)博士學(xué)位。

（五）非經(jīng)濟(jì)類(lèi)、工程類(lèi)專(zhuān)業(yè)畢業(yè)，其相對(duì)應(yīng)的從事資產(chǎn)評(píng)估相關(guān)工作年限延長(zhǎng)2年。

（六）不具備上述規(guī)定的學(xué)歷，但通過(guò)國(guó)家統(tǒng)一組織的經(jīng)濟(jì)、會(huì)計(jì)、審計(jì)專(zhuān)業(yè)初級(jí)資格考試，取得相應(yīng)專(zhuān)業(yè)技術(shù)資格，并從事資產(chǎn)評(píng)估相關(guān)工作滿5年。

英文版資產(chǎn)評(píng)估概述Thissection

summary:Assetsandits

classification,

including

the

concept,characteristicsandclassificationof

assets；Thepriceandvalue；concept

andassetsassessment

includingasset

evaluation.Thebasicelements

英文版資產(chǎn)評(píng)估概述Purposeandcharacteristicsof

theassetsevaluation

一、Typesofassets

evaluation二、Thecharacteristics

ofassetsevaluation三、purposeofAssetsevaluation英文版資產(chǎn)評(píng)估概述一、Typesofassets

evaluationstandardclassification

AssetevaluationcontentThegeneralassessment,assessmentreview,evaluationconsultationthefacingconditionsofAssessmentCompleteevaluation,constraintevaluationEvaluationobjectandProfitabilityAppraisalforwholeandmonomialassets英文版資產(chǎn)評(píng)估概述二、Thecharacteristics

ofassetsevaluation1.marketability

：（1）Tomeetthedemandsofmarketeconomy（2）Simulationofmarket

behavior（3）Theevaluationconclusion

acceptsthemarket

test2.impartiality

：（1）

justiceofAssessmentprocedures,

principles

,

conclusion（2）impartialityofTheassessmentstaff.3.speciality：Evaluationof

staffand

institutionswithprofessionalqualifications。4.Advisory：Theconclusionofevaluation

isnotmandatory,

butadvisory英文版資產(chǎn)評(píng)估概述（三）specificpurposeof

Assetsassessmentspecificpurposes：（1）Thespecific

behaviorwhichisentrustedbyassessment

party；（2）Thespecificrequirementsforthe

assessmentresultsbythe

assetsbusiness；（3）whatspecialcircumstances

or

occasionsapplyedin。Themain

assetbusiness:①Transferofassets②Enterprise

sale③Annexationofenterprises④Jointventureenterprises.⑤]stockmanagement⑥Sinoforeignjointventure,

cooperation⑦Theliquidationofanenterprise⑧Guarantee.⑨Enterpriseleasing⑩Debtrestructuring英文版資產(chǎn)評(píng)估概述Thissection

summary:1、Typesofassets

evaluation2、Thecharacteristics

ofassetsevaluation3、specificpurposeof

Assetsassessment英文版資產(chǎn)評(píng)估概述

Assumptionsandprinciples

ofassetappraisal一、AssumptionsofassetappraisalTradinghypothesisOpenmarkethypothesis英文版資產(chǎn)評(píng)估概述（一）TradinghypothesisTradinghypothesis：Assumethatall

the

assessmentofassets

isalreadyin

thetransactionprocess。OpenmarkethypothesisContinueduseClearinghypothesisDifferent

transactions英文版資產(chǎn)評(píng)估概述（二）OpenmarkethypothesisThescopeofthemarket:

theregionalmarket,

thedomesticmarket,

international

market.Applicability:Canbetraded

intheopenmarket,assets

ofExtensivepurposes

or

general

assets

Theeffectof

openmarket

hypothesis:Asset

valueofexchange

isdeterminedbymarketconditions

ratherthanindividual

tradingdecisions.英文版資產(chǎn)評(píng)估概述（三）Continuedusesetthe

assetsare

inuse,

andthat

willalso

becontinuedtouseThe

assetsshouldbelookedasa

profitability

ratherthan

theaccumulationofobjects.英文版資產(chǎn)評(píng)估概述（四）ClearinghypothesisClearinghypothesis：Facingthe

compulsoryliquidation

or

rapidliquidationfacts.undertheassumption:the

sidesareunequal,

transaction

timeisshort,

thevaluationofassets,theAssessmentvalue

islowerthan

thatincontinued

useoropenmarket

assumption.

Therefore,

applicable

scopeoftheassessmentresultsislimited.英文版資產(chǎn)評(píng)估概述二、Assetsappraisal

principles1.TheprincipleofindependenceAssessmentorganization

itself

isindependent,

evaluationinstitutionandstaff

Adheretothe

independentthirdparty

status.2.ObjectiveandimpartialprincipleSeektruthfromfacts,

respecttheobjectivereality.3.ThescientificprincipleAssessmentagencies

andpersonnelshouldFollowthescientific

evaluationstandard,

evaluateplanswithscientificattitude

,

andusescientificmethods.英文版資產(chǎn)評(píng)估概述technicalterms

liabilitiesevaluation負(fù)債評(píng)估restorereplacementcost復(fù)原重置成本renewalreplacementcost更新重置成本non-patenttechniqueandknow-how非專(zhuān)利技術(shù)和秘訣rateofriskreturnoninvestment風(fēng)險(xiǎn)報(bào)酬率personalestate動(dòng)產(chǎn)equalexpedientmethod對(duì)等權(quán)宜法adjustmentcoefficientofroadcondition車(chē)輛行駛路況調(diào)整系數(shù)purchasecostofvehicle車(chē)輛購(gòu)置費(fèi)longterminvestmentevaluation長(zhǎng)期投資評(píng)估newnessrate成新率realestate不動(dòng)產(chǎn)productandstoregoodsevaluation產(chǎn)成品和庫(kù)存商品的評(píng)估英文版資產(chǎn)評(píng)估概述transferofpropertyright產(chǎn)權(quán)轉(zhuǎn)讓changeofpropertyright產(chǎn)權(quán)變動(dòng)principleofpropertyrightinterestssubjectalteration產(chǎn)權(quán)利益主體變動(dòng)原則referenceobject參照物materialevaluation材料評(píng)估earningratioofcapital本金化率quote報(bào)價(jià)variablefactoradjustmentmethod變動(dòng)因素調(diào)整法key-pointevaluationmethod重點(diǎn)評(píng)估法engineeringprocessmethodwithrecomposedbudge重編預(yù)算工程進(jìn)度法