business value calculation（业务价值计算）.pdf

Business Value Calculation Sample Company, Inc. as of December 31, 2011 Table of Contents Calculated Values 1 Calculation Procedures 2 Approach 2 Private Company Transactions 2 Capitalized Cash Flow 3 Excess Earnings 4 Adjusted Asset Value 4 Industry Rules of Thumb 5 Calculation Results 5 Statement of Assumptions and Limiting Conditions 6 Certifications and Representations of David E. Coffman 7 Professional Qualifications of David E. Coffman 8 Summarized Earnings Data 9 Value Calculations 10 Private Company Transactions 10 Search Summary 10 Percentage of Annual Revenue 10 Multiple of Sellers’ Discretionary Earnings 11 Capitalized Cash Flow 12 Adjusted Asset Value 12 Excess Earnings 13 Industry Rules of Thumb 14 Calculated Values Month 1, 2012 Ben Sample, President Sample Company, Inc. 123 Sample Rd. Anytown, PA 12345 We have performed a calculation engagement, as that term is defined in the Statement on Standards for Valuation Services (SSVS) of the American Institute of Certified Public Accountants. We performed certain calculation procedures on the Company as of December 31, 2011. The specific calculation procedures are detailed in this report. The calculation procedures were performed solely to assist in the matter of buying or selling