问题 问答题

各种资产评估方法之间的关系如何

答案

参考答案:

解析:资产评估中的市场法、收益法和成本法,以及由以上三条基本评估思路衍生出来的其他评估方法共同构成了资产评估的方法体系。资产评估的专业性质决定了构成资产评估方法体系中的各种评估方法之间存在着内在联系。而各种评估方法的独立存在又说明它们各有特点。 (1)资产评估方法之间的联系。评估方法是实现评估目的的手段。对于特定经济行为,在相同的市场条件下,对处在相同状态下的同一资产进行评估,其评估值应该是客观的。这个客观的评估值不会因评估人员所选用的评估方法的不同而出现截然不同的结果。可以认为,正是评估基本目的决定了评估方法间的内在联系。而这种内在联系为评估人员运用多种评估方法评估同一条件下的同一资产,并作相互验证提供了理论根据。但需要指出的是,运用不同的评估方法评估同一资产,必须保证评估目的、评估前提、被评估对象状态的一致,以及运用不同评估方法所选择的经济技术参数合理。 (2)资产评估方法之间的区别。各种评估方法独立存在本身就说明各种评估方法之间存在差异。各种评估方法都是从不同的角度去表现资产的价值。不论是通过与市场参照物比较获得评估对象的价值,还是根据评估对象的预期收益折现获得其评估价值,抑或是按照资产的再取得途径寻求评估对象的价值,都是对评估对象在一定条件下的价值的描述,它们之间是有内在联系并可相互替代的。但是,每一种评估方法都有其自成一体的运用过程,都要求具备相应的信息基础,评估结论也都是从某一角度反映资产的价值。因此,各种评估方法又是有区别的。

填空题
阅读理解

Many Americans take their summer vacations in August. President Obama and his family are among them. This August the first family visited the Florida Gulf Coast. The president wants to promote tourism in the area after the BP oil spill (漏油). The first family took a ten-day vacation on Martha’s Vineyard, an island off the coast of Massachusetts.

Martha’s Vineyard is known for the sailing, sunsets and its tall cliffs overlooking the Atlantic Ocean. The island is about 13 kilometers off the coast and is less than 260 square kilometers. Homes designed like those of earlier times line the streets of Edgartown, Oak Bluffs and Vineyard Haven. These are the major towns on Martha’s Vineyard.

For most of the year, the population of Martha’s Vineyard is about 15 000. In summer, more than 100 000 people crowd the island. In addition to the Obamas, you might see some Hollywood stars and other rich and famous people. Many visitors return year after year.

During warm weather the Vineyard is a good place for many different activities. People can play golf or catch fish. They can ride in sailboats or motor boats. They can waterski and swim. They can take quiet walks along sandy beaches and among the thick green trees.

One of the popular places for families with children is the Flying Horses Carousel in Oak Bluffs. It is the oldest continually operated merry-go-round ride in the United States. The colorful wood horses that turn in a circle were created in 1876. One of the best places for children to swim is the Joseph A. Sylvia state beach. The water there is warmer and calmer. Families also enjoy the Felix Neck Wildlife Sanctuary where they can observe much of the island wildlife.

Visitors watch the sunsets sitting on the beach and on rocks in the fishing village of Menemsha. As the sun goes down in the sky it paints yellow, red, and other colors on the clouds. Fishing boats rise and fall with the waves. Bells sound to help guide the boats to land as darkness covers the water.

Historians say British mapmaker Bartholomew Gosnold first made a map of the island for the rulers of England in 1602. Gosnold named the island to honor his baby daughter, Martha. The Vineyard part of the name came from the many wild grape vines Gosnold found on the island. Later, King Charles of England gave the island to businessman Thomas Mayhew of the Massachusetts Bay Colony, whose son established the first European settlement on the island in 1642. By the middle of the nineteenth century, ships from the American mainland began bringing visitors to the island. Big hotels were built near the edge of the water. Martha’s Vineyard was on its way to becoming the visitors center that it is today.

小题1:.

We can infer that ______.

A.the BP oil spill has a negative effect on the tourism along the Florida Gulf Coast

B.the BP oil spill has contributed to the tourism along the Florida Gulf Coast

C.President Obama went to the Florida Gulf Coast to deal with the BP oil spill

D.this was the first time that President Obama and his family had taken the vacation on Martha’s Vineyard小题2:.

Which month is the peak time for tourism in Martha’s Vineyard?

A.January.

B.August.

C.December.

D.March,小题3:.

If children want to see wild animals, the family should go to ______.

A.the Flying Horses Carousel

B.the Sylvia state beach

C.the fishing village of Menemsha

D.the Felix Neck Wildlife Sanctuary小题4:.

Bartholomew Gosnold named the island Martha in honor of _______.

A.his mother

B.the king of England

C.his daughter

D.his father