资产评估课程教学大纲.docVIP

《资产评估》课程简介 课程编号 1240172020 课程名称 资产评估 课程性质 限选 学 时 32 学 分 2 学时分配 授课： 32? 实验： 上机：?? 实践：??? 实践（周）： 考核方式 闭卷考试，平时成绩占30% ，期末成绩占70% 。 开课学院 商学院 更新时间 适用专业 工程管理专业 先修课程 财务会计 工程经济学 房地产经济学 课程内容： 《资产评估》以国家注册资产评估师考试大纲为主线确定教学内容，对资产评估的主要方法、内容进行介绍。一共由四部分内容组成：一是对资产评估学科基本内容的介绍；二是对资产评估方法的介绍，重点介绍评估时所使用的市场法、成本法、收益法；三是运用各种方法对各种资产进行分类评估，包括固定资产、流动资产、房地产、机器设备、无形资产、长期投资、企业整体价值等资产价值的评估；四是介绍资产评估报告的编写方法。通过学习，要求学生具备基本的资产评估知识，在综合运用多学科知识的基础上，灵活运用各种方法确定资产价值并编写评估报告。 Brief Introduction ?Code 1240172020 Title Property Assessment Course nature limited optional Semester Hours 32 Credits 2 Semester Hour Structure Lecture：32? Experiment： ?Computer Lab：? Practice： Practice (Week)： Assessment Closed book examination, usually results accounted for 30%, the final grade accounted for 70%. Offered by Business School Date for Engineering Management Prerequisite Financial Accounting、 Engineering economics、 real estate economics Course Description: We will learn the major method and content in Property Assessment which is based on the examination of Membership of National Registered Assets valuate outline。The course consists of four partial contents：（1）introduction of major content of Property Assessment (2) introduction of the method of Property Assessment，especially the method used during the assessment including current market value method、replacement cost approach、present value of earnings approach、accounting price approach；（3）classification estimates for variety property by using all kinds of method including fixed assets、current assets、realty、machinery equipment、intangible asset、long -term investment、whole assets etc.；（4）introduction the method of writing property assessment report。Studying by property assessment，the students should master the basic knowledge of property assessment，and use all kinds of flexible method ascertain property value ，and write assessment report on the basics of using variety of course knowledge. 《资产评估》课程教学大纲 课程编号 1240172020 课程名称 资产评估 课程性质 限选 学 时 32 学