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1.重置成本法。要评估某项资产的价值,首先考虑现在去重新购置这项资产需要花多少钱,然后减去折旧。中方合营者现有厂房、设备作价入股,显然不能以因定资产台帐上的资产现值作为投入的价值,而需要按照成本估价法来调整投入资产的价值。 2.收益法。收益法是指把资产期望的周期性收益,转换成现时价值的一种方法。其计算原则是合资企业为购买一项资产所付出的代价,不能大于其未来收益的现值。企业收益,主要表现在二方面:一为折旧资金,用于维持简单再生产;二为利润,做为投
1. Replace the cost method. To evaluate the value of an asset, first consider how much it will cost to repurchase the asset now, and then subtract depreciation. The existing plant and equipment of the Chinese partner must be taken as shares. Obviously, the current value of the assets on the ledger account should not be used as the value of the investment. Instead, the value of the invested asset must be adjusted in accordance with the cost appraisal method. 2. Income method. The income approach is a method of converting the cyclical returns of asset expectations into current values. The principle of calculation is that the price paid by a joint venture to purchase an asset cannot exceed the present value of its future earnings. Corporate earnings are mainly reflected in two aspects: First, depreciation funds are used to maintain simple reproduction; Second, profits are used as investment.