Asset valuation bases是什么_2023年ACCA考試FM知識點
生活是一個你看不見的儲蓄罐，你投入的每一分努力都不會白費。acca考試科目多，難度大。在備考期間。同學們需認真學習知識點，爭取早日拿下acca證書。今天為同學們整理了FM科目Asset valuation bases(資產(chǎn)評估基礎)相關知識點，具體內容如下。
【內容導航】
Asset valuation bases-資產(chǎn)評估基礎
【知識點】
Asset valuation bases-資產(chǎn)評估基礎
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日子，都是對之前努力的清零。以上就是為大家整理的acca考試相關知識點，2023年6月acca考試在即，同學們要抓緊時間復習。
注：以上內容來自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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