英文版资产评估概述

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 ，Following 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,.,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（Certified Public Valuer） 考

9、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

10、、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。,.,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 负债评估 restore replacement cost 复原重置成本 renewal replacement cost 更新重置成本 non-patent technique and know-how 非专利技术和秘诀 rate of risk return on investment 风险报酬率 personal estate 动产 equal expedient method 对等权宜法 adju

22、stment coefficient of road condition 车辆行驶路况调整系数 purchase cost of vehicle 车辆购置费 long term investment evaluation 长期投资评估 newness rate 成新率 real estate 不动产 product and store goods evaluation 产成品和库存商品的评估,.,transfer of property right 产权转让 change of property right 产权变动 principle of property right interests subject alteration 产权利益主体变动原则 reference object 参照物 material evaluation 材料评估 earning ratio of capital 本金化率 quote 报价 variable factor adjustment method 变动因素调整法 key-point evaluation method 重点评估法 engineering process method with recomposed budge 重编预算工程进度法 replacement cost calculation method 重置核算法 repla