多媒体课件_资产评估学(双语)_本_第5周.ppt

【计算】某资产于1985年2月购进，1995年2月评估时，名义已使用年限是10年。根据该资产技术指标，在正常使用情况下，每天应工作8小时，该资产实际每天工作7.5小时。由此可以计算该资产利用率以及实际使用年限。 Consider the following property: Purchased in October 30, 1994. According to the technical indicator, the equipment should work 8 hours a day under normal circumstances. Because its products were in short supply on the market between the begin of 1994 to the end of 1998. the equipment was overloaded. The actual running time for the equipment were 10 hours a day until back to normal use at the begin of 1999. The evaluated base-day is October 30, 2000., the nominal serviced life for the equipment are 6 years. Try to calculate the actual service life * (3). Repair?costs method 修复费用法 If ?tangible ?loss assets?can be repaired the status of brand new,?then the?repair costs could?show its physical devaluation. In other words, by estimating the?repair?cost to estimate how much be?depreciated with the assets. * Asset?Appraisal Chapter3 Cost approach * （1）The theoretical basis?of cost method Value of Cost production theory :The value of the assets?depends on?the purchase?of?the cost (2)Evaluation on?the cost approach 1、The basic?principle?of cost approach Physical functional economic Devaluations Value= Replacement cost - * （3）pay attention to the problems a. The reality?of the historical data b. The cost formation of?the assets value ?is necessary The premise 1 Evaluated assets are in the continued use status or assumed in the continued use status. 　　 Only on this hypothesis, all the expenditure for retake the assets can constitute the value content. 　　 2 The expected return for the assets could support its reset and investment value. * 2、Basic calculation?formula and?the indicators?of the?cost method The basic formula: ① The assets?evaluated value ＝Replacement cost－Physical devaluation实体性贬值－Functional devaluation功能性贬值－Economic devaluation 经济性贬值 ② The assets?evaluated value ＝Replacement cost重置成本×综合成新率Integrated?newness rate