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●大多数小的会计业务都可以迅速而廉价地得到一个合理的卖价,这只需具有对基本估价概念的实际知识和充分的常识即可做到。●传统的会计业务估价法则——如果加以正确的运用——是实际评估大多数会计事务所开业者的业务的最合适而可靠的方法。●人们通常认为,一年的收费或开业者两年半的税前收入,加上有形财产的净值,应该相当于支付一项小的会计业务和与之相伴的过渡服务及其他协议的费用。费用通常在5年中分60个月平均付清,不计利息,也不实行首次多付。●设计一份预计收入报告总是非常必要的,这个报告应该以一年以上的情况为基础来制定。买方和卖方必须准备共同工作并保持接触。
• Most small accounting businesses can get a reasonable selling price promptly and inexpensively, with only practical knowledge and sufficient common sense of the basic valuation concept. • The traditional accounting business valuation rules - if used correctly - are the most appropriate and reliable way to actually assess the business of most accounting firms. ● It is generally assumed that a one-year fee or two and a half years of pre-tax income plus the net worth of tangible property should equal the cost of paying for a small accounting business and accompanying transitional services and other agreements. Expenses are usually paid in 60 years on average over a five-year period, without interest, and not over for the first time. • It is always necessary to devise a projected income report, which should be based on more than a year. Buyers and sellers must be prepared to work together and keep in touch.