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在英语中,资产评估和资产计价同为“Assess Valuation”,我国也有人认为资产评估与资产计价是同义语,即“资产评估,也称资产计价”。笔者认为,西者并非同义语,它们既有区别又有联系。一、两者的联系首先,资产评估与资产计价的对象都是企业资产,都要借助于货币计量单位,运用各种计量方法对资产的价值进行确定。其次,资产计价是资产评估的基础和前提,任何资产评估都要建立在对资产进行真实、准确计价的基础之上,以资产计价的数据为依据。资产评估的整个过程都包含着资产计价的过程。二、两者的区别 1.性质不同。企业在任何时点的全部资产项目都
In English, asset valuation and asset valuation are both “Assess Valuation”. Some people in China also believe that asset valuation and asset valuation are synonymous, namely “assessment of assets, also known as asset valuation”. The author believes that the Westerners are not synonymous and they are both distinct and connected. First, the connection between the two, the object of asset valuation and asset valuation are corporate assets, must use the monetary unit of measurement, the use of various measurement methods to determine the value of the assets. Secondly, asset valuation is the basis and prerequisite for asset assessment. Any asset assessment must be based on true and accurate pricing of assets, based on data on asset valuation. The entire process of asset evaluation includes the process of asset valuation. Second, the difference between the two 1. The nature is different. All assets of the company at any time