Asset valuation bases(資產(chǎn)評估基礎(chǔ))是什么_2022年ACCA考試FM知識點(diǎn)
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“國際財(cái)會界的通行證”,含金量比較高。同學(xué)們?nèi)粝胍淮瓮ㄟ^ACCA考試,需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃,鞏固基礎(chǔ)知識點(diǎn)。今天為同學(xué)們整理了Asset valuation bases(資產(chǎn)評估基礎(chǔ))相關(guān)知識點(diǎn),具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Asset valuation bases(資產(chǎn)評估基礎(chǔ))
【知識點(diǎn)】
Asset valuation bases(資產(chǎn)評估基礎(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).
人若無事可做,就無法享受閑散生活的樂趣。以上就是為大家整理的ACCA考試相關(guān)知識點(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)知識點(diǎn),爭取一次通過ACCA考試。
注:以上內(nèi)容來自Echo老師FM精講班第31講
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