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1、assetappraisalChapter1 SurveyChapter1 Survey2 Purposeandcharacteristicsofassetappraisal3 Assumptionsandprinciplesofassetappraisal1 assetsandassetappraisalsmeaning assetsandassetappraisalsmeaning一、Assetsanditsclassification（一）ThemeaningofassetsAssetsreferstoeconomicresourceswhichareo w n e d o r c o
2、n t r o l l e d b y t h e s p e c i f i c subjectsofrights,aremeasurablebymoneyvalueandcangeneratefutureeconomicbenefitsforthem.（二）Thecharacteristicsoftheassets1. propertyrightsobtainedaccordingtolaw.2. Expectedtogenerateeconomicbenefitstotheenterprise3. Havingtheusevalueandexchangevalue4. Thevalueo
3、ftheassetscanbemeasuredwithmoney（三）Classificationofassetsclassificationstandardcategoryforms of assets TangibleassetsandintangibleassetsWhether the assets with comprehensive profitabilitySingleitemassetsandtotalassetsWhether Assets can exist independentlyassignableandnonassignableassetsRelationship
4、between assets and process of the production and managementOperatingassetsandnonoperatingassetsAssetclassificationsheet二、ThepriceandvaluePriceValuetheresultsfinallyreached,isahistoricaldataorFact，thepriceisUniqueLookingtothefuture，ThevalueassessedisnotacalendarHistorydataorthefactIsassessmentValuede
5、terminesprice,PricefluctuationsaroundValue.（Economics）Question:1. assetsassessmentisthevalueorprice?2. assetsevaluationvalue=or assetvalue？三、Themeaningofassetappraisal（一）ThebasicmeaningofassetsevaluationProcessinwhichProfessionalinstitutionsandpersonnel，Inaccordancewithnationallaws,regulationsandass
6、etsEvaluationcriteria，Accordingtothespecificpurpose，Followingtheprincipleofevaluation，Inaccordancewiththerelevantprocedures，Selecttheappropriatetypeofvalue，Usethescientificmethod，analyze,estimateandpublishprofessionaladvice（二）Thebasicelementsofassetsevaluation1.Evaluationsubject：institutionsandperso
7、nnelengagedinassetvaluation,inaccordancewiththeprovisionsofthestatewithqualifications2. Evaluationobject：Evaluationobjectisalsoknownastheappraisalobject,referstotheassetstobeappraised。3. Evaluationbasis：regulationbasis,behaviorbasis,propertybasis,pricebasis。4. evaluationpurposes：Thespecificuseofther
8、esultsofassetsappraisal5. Evaluationprinciple：operative norm 。7. type：Theattributevalueoftheassetsassessmentresultsanditsformofexpression8. appraisalprocedure：Specifictechnologiesappliedinassetevaluation6. 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
9、评估人员。英文简称CPV（Certified Public Valuer） 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
10、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；conce
11、ptandassetsassessmentincludingassetevaluation.ThebasicelementsPurposeandcharacteristicsoftheassetsevaluation一、Typesofassetsevaluation二、Thecharacteristicsofassetsevaluation三、purposeofAssetsevaluation一、TypesofassetsevaluationstandardclassificationAssetevaluationcontentThegeneralassessment,assessmentre
12、view,evaluationconsultationthefacingconditionsofAssessmentCompleteevaluation,constraintevaluationEvaluationobjectandProfitabilityAppraisalforwholeandmonomialassets二、Thecharacteristicsofassetsevaluation1. marketability：（1）Tomeetthedemandsofmarketeconomy（2）Simulationofmarketbehavior（3）Theevaluationcon
13、clusionacceptsthemarkettest2. impartiality：（1）justiceofAssessmentprocedures,principles,conclusion（2）impartialityofTheassessmentstaff.3. speciality ：Evaluationofstaffandinstitutionswithprofessionalqualifications。4. Advisory：Theconclusionofevaluationisnotmandatory,butadvisory（三） specificpurposeofAsset
14、sassessmentspecificpurposes：（1）Thespecificbehaviorwhichisentrustedbyassessmentparty；（2）Thespecificrequirementsfortheassessmentresultsbytheassetsbusiness；（3）whatspecialcircumstancesoroccasionsapplyedin。Themainassetbusiness:TransferofassetsEnterprisesaleAnnexationofenterprisesJointventureenterprises.s
15、tockmanagementSinoforeignjointventure,cooperationTheliquidationofanenterpriseGuarantee.EnterpriseleasingDebtrestructuringThissectionsummary:1、Typesofassetsevaluation2、 Thecharacteristicsofassetsevaluation3、specificpurposeofAssetsassessment Assumptionsandprinciplesofassetappraisal一、 Assumptionsofasse
16、tappraisalTradinghypothesisOpenmarkethypothesis（一）（一）TradinghypothesisTradinghypothesis：Assumethatalltheassessmentofassetsisalreadyinthetransactionprocess。OpenmarkethypothesisContinueduseClearinghypothesisDifferenttransactions（二）（二）OpenmarkethypothesisThescopeofthemarket:theregionalmarket,thedomesti
17、cmarket,internationalmarket.Applicability:Canbetradedintheopenmarket,assetsofExtensivepurposesorgeneralassetsTheeffectofopenmarkethypothesis:Assetvalueofexchangeisdeterminedbymarketconditionsratherthanindividualtradingdecisions.（三）（三） Continueduselsettheassetsareinuse,andthatwillalsobecontinuedtouse
18、lTheassetsshouldbelookedasaprofitabilityratherthantheaccumulationofobjects.（四）（四）ClearinghypothesisClearinghypothesis：Facingthecompulsoryliquidationorrapidliquidationfacts.undertheassumption:thesidesareunequal,transactiontimeisshort,thevaluationofassets,theAssessmentvalueislowerthanthatincontinuedus
19、eoropenmarketassumption.Therefore,applicablescopeoftheassessmentresultsislimited.二、二、Assetsappraisalprinciples1. TheprincipleofindependenceAssessmentorganizationitselfisindependent,evaluationinstitutionandstaffAdheretotheindependentthirdpartystatus.2. ObjectiveandimpartialprincipleSeektruthfromfacts
20、,respecttheobjectivereality.3. ThescientificprincipleAssessmentagenciesandpersonnelshouldFollowthescientificevaluationstandard,evaluateplanswithscientificattitude,andusescientificmethods.technicaltermsliabilitiesevaluation负债评估restorereplacementcost复原重置成本renewalreplacementcost更新重置成本non-patenttechniqu
21、eandknow-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chang
22、eofpropertyright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replacementcostcalculationmet
23、hod重置核算法replacementcostmethod重置成本法tangibleassets有形资产physicalwear有形损耗Sino-foreigncooperativebusinessoperation中外合作经营Sino-foreignjointventure中外合资经营intellectualpropertyright知识产权expectedservicelife预计使用年限（有效使用寿命）evaluationofconstructionengineeringinprocess在建工程评估constructionengineeringinprocess在建工程evaluati
24、onofproductsinprocess在产品评估conversionrate折现率discounttopresentvalue折现enterprisetotalassetsevaluation整体企业资产评估totalassetsofenterprise整体企业资产dutiesofincreaseinvalue增值税travelleddistance已行驶里程inquiry询价intangibleassetevaluation无形资产评估earningsofintangibleassets无形资产收益额intangibleassets无形资产moralwear无形损耗specialprivilegeevaluation特许权评估specialprivilege特许权益inflationrate通货膨胀率consumptiontax消费税
