Asset valuation bases(資產(chǎn)評(píng)估基礎(chǔ))是什么_2022年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-10-06 11:41:33

人可以在開始時(shí)輸，但不能在轉(zhuǎn)折點(diǎn)輸，更不能在最后輸。acca被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，含金量比較高。同學(xué)們?nèi)粝胍淮瓮ㄟ^(guò)ACCA考試，需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天為同學(xué)們整理了Asset valuation bases(資產(chǎn)評(píng)估基礎(chǔ))相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Asset valuation bases(資產(chǎn)評(píng)估基礎(chǔ))

【知識(shí)點(diǎn)】

Asset valuation bases(資產(chǎn)評(píng)估基礎(chǔ))是什么

Asset valuation bases

? The net assets valuation method can be used as one of many valuation methods, or to provide a lower limit for the value of a company. By itself it is unlikely to produce the most realistic value.

? Using this method of valuation, the value of an equity share is equal to the net tangible assets divided by the number of shares.

? Net tangible assets are the value in the statement of financial position of the tangible non-current assets (net of depreciation) plus current assets, minus all liabilities.

? Intangible assets (including goodwill) should be excluded, unless they have a market value (for example patents and copyrights, which could be sold).

人若無(wú)事可做，就無(wú)法享受閑散生活的樂(lè)趣。以上就是為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，同學(xué)們要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取一次通過(guò)ACCA考試。

注：以上內(nèi)容來(lái)自Echo老師FM精講班第31講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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