Asset valuation bases是什么_2023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2023-04-25 10:10:24

生活是一個(gè)你看不見的儲(chǔ)蓄罐，你投入的每一分努力都不會(huì)白費(fèi)。acca考試科目多，難度大。在備考期間。同學(xué)們需認(rèn)真學(xué)習(xí)知識(shí)點(diǎn)，爭(zhēng)取早日拿下acca證書。今天為同學(xué)們整理了FM科目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)

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).

你間歇性的努力和蒙混過(guò)日子，都是對(duì)之前努力的清零。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年6月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

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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