英文版资产评估概述PPT课件.ppt

assetappraisal.1Chapter1 SurveyChapter1 Survey2 Purposeandcharacteristicsofassetappraisal3 Assumptionsandprinciplesofassetappraisal1 assetsandassetappraisalsmeaning.2 assetsandassetappraisalsmeaning一、Assetsanditsclassification（一）ThemeaningofassetsAssetsreferstoeconomicresourceswhichareo w n e d o r c o n t r o l l e d b y t h e s p e c i f i c subjectsofrights,aremeasurablebymoneyvalueandcangeneratefutureeconomicbenefitsforthem.3（二）Thecharacteristicsoftheassets1.propertyrightsobtainedaccordingtolaw.2.Expectedtogenerateeconomicbenefitstotheenterprise3.Havingtheusevalueandexchangevalue4.Thevalueoftheassetscanbemeasuredwithmoney.4（三）Classificationofassetsclassificationstandardcategoryforms of assets TangibleassetsandintangibleassetsWhether the assets with comprehensive profitabilitySingleitemassetsandtotalassetsWhether Assets can exist independentlyassignableandnonassignableassetsRelationship between assets and process of the production and managementOperatingassetsandnonoperatingassetsAssetclassificationsheet.5二、ThepriceandvaluePriceValuetheresultsfinallyreached,isahistoricaldataorFact，thepriceisUniqueLookingtothefuture，ThevalueassessedisnotacalendarHistorydataorthefactIsassessmentValuedeterminesprice,PricefluctuationsaroundValue.（Economics）Question:1.assetsassessmentisthevalueorprice?2.assetsevaluationvalue=or assetvalue？.6三、Themeaningofassetappraisal（一）ThebasicmeaningofassetsevaluationProcessinwhichProfessionalinstitutionsandpersonnel，Inaccordancewithnationallaws,regulationsandassetsEvaluationcriteria，Accordingtothespecificpurpose，Followingtheprincipleofevaluation，Inaccordancewiththerelevantprocedures，Selecttheappropriatetypeofvalue，Usethescientificmethod，analyze,estimateandpublishprofessionaladvice.7（二）Thebasicelementsofassetsevaluation1.Evaluationsubject：institutionsandpersonnelengagedinassetvaluation,inaccordancewiththeprovisionsofthestatewithqualifications2.Evaluationobject：Evaluationobjectisalsoknownastheappraisalobject,referstotheassetstobeappraised。3.Evaluationbasis：regulationbasis,behaviorbasis,propertybasis,pricebasis。4.evaluationpurposes：Thespecificuseoftheresultsofassetsappraisal5.Evaluationprinciple：operative norm。.87.type：Theattributevalueoftheassetsassessmentresultsanditsformofexpression8.appraisalprocedure：Specifictechnologiesappliedinassetevaluation6.Assessmentprocedures：Systematicsteps.9阅读材料注册资产评估师考试简介n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）n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。.10n报考条件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。.11Thissectionsummary:Assetsanditsclassification,includingtheconcept,characteristicsandclassificationofassets；Thepriceandvalue；conceptandassetsassessmentincludingassetevaluation.Thebasicelements.12Purposeandcharacteristicsoftheassetsevaluation一、Typesofassetsevaluation二、Thecharacteristicsofassetsevaluation三、purposeofAssetsevaluation.13一、TypesofassetsevaluationstandardclassificationAssetevaluationcontentThegeneralassessment,assessmentreview,evaluationconsultationthefacingconditionsofAssessmentCompleteevaluation,constraintevaluationEvaluationobjectandProfitabilityAppraisalforwholeandmonomialassets.142024/2/29周四15二、Thecharacteristicsofassetsevaluation1.marketability：（1）Tomeetthedemandsofmarketeconomy（2）Simulationofmarketbehavior（3）Theevaluationconclusionacceptsthemarkettest2.impartiality：（1）justiceofAssessmentprocedures,principles,conclusion（2）impartialityofTheassessmentstaff.3.speciality：Evaluationofstaffandinstitutionswithprofessionalqualifications。4.Advisory：Theconclusionofevaluationisnotmandatory,butadvisory.16（三）specificpurposeofAssetsassessmentspecificpurposes：（1）Thespecificbehaviorwhichisentrustedbyassessmentparty；（2）Thespecificrequirementsfortheassessmentresultsbytheassetsbusiness；（3）whatspecialcircumstancesoroccasionsapplyedin。Themainassetbusiness:TransferofassetsEnterprisesaleAnnexationofenterprisesJointventureenterprises.stockmanagementSinoforeignjointventure,cooperationTheliquidationofanenterpriseGuarantee.EnterpriseleasingDebtrestructuring.17Thissectionsummary:1、Typesofassetsevaluation2、Thecharacteristicsofassetsevaluation3、specificpurposeofAssetsassessment.18 Assumptionsandprinciplesofassetappraisal一、AssumptionsofassetappraisalTradinghypothesisOpenmarkethypothesis.19（一）（一）TradinghypothesisTradinghypothesis：Assumethatalltheassessmentofassetsisalreadyinthetransactionprocess。OpenmarkethypothesisContinueduseClearinghypothesisDifferenttransactions.20（二）（二）OpenmarkethypothesisThescopeofthemarket:theregionalmarket,thedomesticmarket,internationalmarket.Applicability:Canbetradedintheopenmarket,assetsofExtensivepurposesorgeneralassetsTheeffectofopenmarkethypothesis:Assetvalueofexchangeisdeterminedbymarketconditionsratherthanindividualtradingdecisions.21（三）（三）Continueduselsettheassetsareinuse,andthatwillalsobecontinuedtouselTheassetsshouldbelookedasaprofitabilityratherthantheaccumulationofobjects.22（四）（四）ClearinghypothesisClearinghypothesis：Facingthecompulsoryliquidationorrapidliquidationfacts.undertheassumption:thesidesareunequal,transactiontimeisshort,thevaluationofassets,theAssessmentvalueislowerthanthatincontinueduseoropenmarketassumption.Therefore,applicablescopeoftheassessmentresultsislimited.23二、二、Assetsappraisalprinciples1.TheprincipleofindependenceAssessmentorganizationitselfisindependent,evaluationinstitutionandstaffAdheretotheindependentthirdpartystatus.2.ObjectiveandimpartialprincipleSeektruthfromfacts,respecttheobjectivereality.3.ThescientificprincipleAssessmentagenciesandpersonnelshouldFollowthescientificevaluationstandard,evaluateplanswithscientificattitude,andusescientificmethods.24technicaltermsnliabilitiesevaluation负债评估nrestorereplacementcost复原重置成本nrenewalreplacementcost更新重置成本nnon-patenttechniqueandknow-how非专利技术和秘诀nrateofriskreturnoninvestment风险报酬率npersonalestate动产nequalexpedientmethod对等权宜法nadjustmentcoefficientofroadcondition车辆行驶路况调整系数npurchasecostofvehicle车辆购置费nlongterminvestmentevaluation长期投资评估nnewnessrate成新率nrealestate不动产nproductandstoregoodsevaluation产成品和库存商品的评估.25ntransferofpropertyright产权转让nchangeofpropertyright产权变动nprincipleofpropertyrightinterestssubjectalteration产权利益主体变动原则nreferenceobject参照物nmaterialevaluation材料评估nearningratioofcapital本金化率nquote报价nvariablefactoradjustmentmethod变动因素调整法nkey-pointevaluationmethod重点评估法nengineeringprocessmethodwithrecomposedbudge重编预算工程进度法nreplacementcostcalculationmethod重置核算法nreplacementcostmethod重置成本法ntangibleassets有形资产nphysicalwear有形损耗nSino-foreigncooperativebusinessoperation中外合作经营nSino-foreignjointventure中外合资经营nintellectualpropertyright知识产权nexpectedservicelife预计使用年限（有效使用寿命）nevaluationofconstructionengineeringinprocess在建工程评估.26nconstructionengineeringinprocess在建工程nevaluationofproductsinprocess在产品评估nconversionrate折现率ndiscounttopresentvalue折现nenterprisetotalassetsevaluation整体企业资产评估ntotalassetsofenterprise整体企业资产ndutiesofincreaseinvalue增值税ntravelleddistance已行驶里程ninquiry询价nintangibleassetevaluation无形资产评估nearningsofintangibleassets无形资产收益额nintangibleassets无形资产nmoralwear无形损耗nspecialprivilegeevaluation特许权评估nspecialprivilege特许权益ninflationrate通货膨胀率nconsumptiontax消费税.272024/2/29周四28