论文部分内容阅读
收益现值法是将评估对象剩余寿命期间每年的预期收益,用适当的折现率折现,累加得出评估基准日的现值,以此估算资产价值的方法。重置成本法是现时条件下被评估资产全新状态的重置成本减该项资产的实体性贬值、功能性贬值和经济性贬值,估算资产价值的方法。现行市价法是通过市场调查,选择一个或几个与评估对象相同或类似的资产作为比较对象,分析比较对象的成交价格和交易条件,进行对比调整,估算出资产价值的方法。
The present value of earnings method is to estimate the value of assets by estimating the expected annual return during the remaining life of the object, discounting it with an appropriate discount rate, and accumulating the present value of the evaluation date. The replacement cost method is a method of estimating the value of an asset by replacing the replacement cost of the newly evaluated asset under current conditions by subtracting the entity’s depreciation, functional depreciation, and economic depreciation of the asset. The current market price method is to use market surveys to select one or more assets that are the same or similar to the assessment objects as comparison objects, analyze the transaction prices and trading conditions of the comparison objects, conduct comparative adjustments, and estimate the value of the assets.