Asset valuation bases(資產(chǎn)評估基礎)是什么_2022年ACCA考試FM知識點
人可以在開始時輸，但不能在轉折點輸，更不能在最后輸。acca被譽為“國際財會界的通行證”，含金量比較高。同學們?nèi)粝胍淮瓮ㄟ^ACCA考試，需要嚴格執(zhí)行學習計劃，鞏固基礎知識點。今天為同學們整理了Asset valuation bases(資產(chǎn)評估基礎)相關知識點，具體內(nèi)容如下。
【內(nèi)容導航】
Asset valuation bases(資產(chǎn)評估基礎)
【知識點】
Asset valuation bases(資產(chǎn)評估基礎)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考試相關知識點了，同學們要嚴格執(zhí)行學習計劃，鞏固基礎知識點，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
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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