英文版资产评估概述.ppt

asset?appraisal ;Chapter1 Survey; assets and?asset?appraisal’s meaning;（二）The characteristics of the assets ;（三）Classification of assets;二、The price and value;三、The meaning of?asset?appraisal ;（二）The basic elements?of assets evaluation ;7. ?type ：The attribute value of?the assets assessment results?and its form of expression ;阅读材料—注册资产评估师考试简介;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。;This section?summary: Assets and its?classification,?including?the?concept, characteristics and classification of?assets ； The price and value ； concept?and assets assessment?including asset?evaluation. The basic elements?;Purpose and characteristics of?the assets evaluation ;一、 Types of assets?evaluation ;二、The characteristics?of assets evaluation ;（三） specific purpose of? Assets assessment;This section?summary: 1、Types of assets?evaluation 2、 The characteristics?of assets evaluation 3、specific purpose of? Assets assessment; Assumptions and principles?of asset appraisal ;（一）Trading hypothesis ;（二）Open market hypothesis ;（三） Continued use;（四）Clearing hypothesis ;二、Assets appraisal?principles ; technical terms ;transfer of property right 产权转让 change of property right 产权变动 principle of property right interests subject alteration 产权利益主体变动原则 reference object 参照物 material evaluation 材料评估 earning ratio of capital 本金化率 quote 报价 variable factor adjustment method 变动因素调整法 key-point evaluation method 重点评估??? engineering process method with recomposed budge 重编预算工程进度法 replacement cost calculation method 重置核算法 replacement cost method 重置成本法 tangible assets 有形资产 physical wear 有形损耗 Sino-foreign cooperative business operation 中外合作经营 Sino-foreign joint venture 中外合资经营 intellectual property right 知识产权 expected service life 预计使用年限（