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第一章一、名词解释1.资产:一般是指为企业拥有或控制的能以货币计量的,能为企业获得效益的经济资源,包括各种财产、债权和其他权利。从资产评估角度,资产的范围更加广泛,是指一切具有商业价值或交换价值的实物财产和权利。2.资产评估:是指由专门的机构和人员,根据有关数据资料,依据国家有关法律、法规和特定的目的,遵循一定的原则、程序和标准,运用科学的评估方法,以统一的货币单位,对特定时点上的资产所进行的评定估价。3.资产评估客体:指待评估的资产,是指评估工作的具体对象。按其存在形态划分,可分为有形资产和无形资产。按其个体与整体分,可分为单项资产和总体资产。4.有形资产:指那些以实物形态存在的资产,如企业中的房屋、建筑物、机器设备、存货、有价证券等,以及那些矿山、森林、河流、土地、草原等资源性资产。
Chapter I I. Explanation of Terms 1. Assets: generally refers to the economic resources owned or controlled by an enterprise that can be measured in currency and can benefit the enterprise, including all kinds of property, claims and other rights. From the perspective of asset valuation, the range of assets is more extensive and refers to all the real property and rights that have commercial value or exchange value. 2. Assets appraisal: refers to the specialized agencies and personnel, according to the relevant data and data, according to national laws and regulations and specific purposes, follow certain principles, procedures and standards, the use of scientific assessment methods, in a unified monetary unit Assess valuation of assets at a particular point in time. 3. Assets assessment object: refers to the assets to be assessed, refers to the specific object of the assessment. According to their existing forms of division, can be divided into tangible assets and intangible assets. According to their individual and overall points, can be divided into individual assets and overall assets. 4. Tangible assets: Those assets that exist in physical form, such as houses, buildings, machinery and equipment, inventories, securities, etc. in enterprises, as well as those resource assets such as mines, forests, rivers, land and grasslands.