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一、适用于无形资产评估的方法 根据资产评估的几种基本方法,结合无形资产的特征和具体情况,较为适用于无形资产评估的方法,主要有: 1.收益现值法。就是将评估对象剩余寿命期间每年(或每月)的预期收益,用适当折现率折现,累加得出评估基准日的现值,并以此估算资产价值的方法。 2.重置成本法。就是将现时条件下被评估资产全新状态的重置成本减去该项资产的实体性贬值、功能性贬值和经济性贬值,估算资产价值的方法。 实体性贬值是由于使用磨损和自然损耗造成的贬值;功能性贬值是由于技术相对落后造成的贬值;经济性贬值是由于外部经济环境变化而引起的贬值。 3.现行市价法。就是通过市场调查,选择一个或几
I. Methods Applicable to the Evaluation of Intangible Assets According to the basic methods of asset assessment, combined with the characteristics and specific conditions of intangible assets, it is more applicable to the method of intangible assets assessment. The main methods are: 1. Present value of earnings. It is to estimate the expected value of the annual (or monthly) period of the assessment object’s remaining life, use a suitable discount rate, and add up the present value of the evaluation base date to estimate the value of the asset. 2. Replace the cost method. It is the method of estimating the value of assets by subtracting the replacement cost of the assets in the new state under the current conditions from the entity’s depreciation, functional depreciation, and economic devaluation. Substantial depreciation is due to the depreciation caused by the use of wear and natural depletion; functional depreciation is due to depreciation caused by relatively backward technology; economic depreciation is due to devaluation caused by changes in the external economic environment. 3. The current market price method. It is through market research to choose one or more