资产评估报告书.docx
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资产评估报告书.docx
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资产评估报告书
资产评估报告书
摘要----------------------------------------------------------------2
资产评估报书--------------------------------------3
一、委托方情况简介--------------------------------------4
二、评估目的-----------------------------------------------5
三、评估对象及评估范围--------------------------------5
四、评估基准日--------------------------------------------5
五、评估依据-----------------------------------------------6
六、评估方法-----------------------------------------------7
七、评估过程-----------------------------------------------10
八、评估结论-----------------------------------------------11
九、评估报告使用限制说明-----------------------------11
十、评估报告提出日期-----------------------------------12
Therefore,physicianswerepractisingthisprofessionrequiresnotonlymedicalexpertiseasabasis,butalsotolearntoapplyforemergencymedicaltechniquesandmethodstosaveapatient'slife.Theserulesapplytotheemergencydepartmentmedicalspecialistthefirst3yearsoftraining.(Forexample,master,doctoralgraduates,andresidencycanbereducedto2years),traininggoalsthrough3yearsofbasictraining,thetraineesmasterthebasictheory,basicknowledgeandbasicskills,abilitytoachieveindependentdiagnosisandtreatmentofcommonacuteandsevere.Tomastercommonsymptomsdifferentialdiagnosisofacute;masterclassificationofemergencypatient'scondition;befamiliarwithfirstaidtechniquesandmethodscommonlyused;thebasicrightandanindependentcommonemergencyfirst-aidtreatment.Readbooksaboutemergencymedicine;knowledgeofclinicalresearchmethods,seamlessintegrationofclinicalpractice,writeswithacertainlevelofreportsandreviewsofmedicalrecords.Second,standardizedtrainingmethodstraineestotakepartinspecialisttrainingstandardsettheorycourse,Rotaryrangeshouldfocusonemergencymedicine,highriskshouldappearintheacuteandsevereDepartmentWeb-oriented,takingintoaccounttheirrelevantspecialties.Wheelarrangementinclinicaldepartments:
emergencymedicine(includingemergencyICU)15months,relateddisciplinesofemergencymedicinerotationfor21months.Detailed
摘要
XXX资产评估公司接受XX房地产有限公司的委托,就2009年11月以有偿出让方式取得的一块土地并在其上建造一座砖混结构的写字楼在评估基准日的土地使用权价格进行评估。
评估对象是于2009年11月一块有50年使用权的土地,于2011年11月在此地上建成一座写字楼,当时造价为每平方米2000元,经济耐用年限为55年,残值率为2%,目前该类建筑物重置价格为每平方米2500元。
该建筑物占地面积为500平方米,建筑物面积为900平方米。
目前用于出租,每月平均实收租金为3万元。
另据调查,当地同类写字楼出租租金一般为每月每建筑平方米50元,空置率为10%,每年所支付的管理费为年租金的3.5%,维修费为重置价的1.5%,土地使用税及房产税为没建筑平方米20元,保险费为重置价的0.2%,土地资本化率为7%,该建筑物资本化率为7%。
Therefore,physicianswerepractisingthisprofessionrequiresnotonlymedicalexpertiseasabasis,butalsotolearntoapplyforemergencymedicaltechniquesandmethodstosaveapatient'slife.Theserulesapplytotheemergencydepartmentmedicalspecialistthefirst3yearsoftraining.(Forexample,master,doctoralgraduates,andresidencycanbereducedto2years),traininggoalsthrough3yearsofbasictraining,thetraineesmasterthebasictheory,basicknowledgeandbasicskills,abilitytoachieveindependentdiagnosisandtreatmentofcommonacuteandsevere.Tomastercommonsymptomsdifferentialdiagnosisofacute;masterclassificationofemergencypatient'scondition;befamiliarwithfirstaidtechniquesandmethodscommonlyused;thebasicrightandanindependentcommonemergencyfirst-aidtreatment.Readbooksaboutemergencymedicine;knowledgeofclinicalresearchmethods,seamlessintegrationofclinicalpractice,writeswithacertainlevelofreportsandreviewsofmedicalrecords.Second,standardizedtrainingmethodstraineestotakepartinspecialisttrainingstandardsettheorycourse,Rotaryrangeshouldfocusonemergencymedicine,highriskshouldappearintheacuteandsevereDepartmentWeb-oriented,takingintoaccounttheirrelevantspecialties.Wheelarrangementinclinicaldepartments:
emergencymedicine(includingemergencyICU)15months,relateddisciplinesofemergencymedicinerotationfor21months.Detailed
XX房地产有限公司土地使用权价格评估?
资产评估报告书
评估基准日为2013年11月1日。
本次评估遵照中国有关资产评估的法令、法规和评估准则,遵循独立、客观、科学的工作原则和产权利益主体变动原则、替代性原则等有关经济原则,对本宗土地使用权主要采用收益法进行评估。
经实施清查核实、实地查勘、市场调查和询证、评定估算等评估程序,得出了委估对象在评估基准日2013年11月1日的使用权价格。
评估结果为:
本宗土地使用权在2013年11月1日的土地使用权价格为2690623.72元,单价为每平方米5381.25元。
Therefore,physicianswerepractisingthisprofessionrequiresnotonlymedicalexpertiseasabasis,butalsotolearntoapplyforemergencymedicaltechniquesandmethodstosaveapatient'slife.Theserulesapplytotheemergencydepartmentmedicalspecialistthefirst3yearsoftraining.(Forexample,master,doctoralgraduates,andresidencycanbereducedto2years),traininggoalsthrough3yearsofbasictraining,thetraineesmasterthebasictheory,basicknowledgeandbasicskills,abilitytoachieveindependentdiagnosisandtreatmentofcommonacuteandsevere.Tomastercommonsymptomsdifferentialdiagnosisofacute;masterclassificationofemergencypatient'scondition;befamiliarwithfirstaidtechniquesandmethodscommonlyused;thebasicrightandanindependentcommonemergencyfirst-aidtreatment.Readbooksaboutemergencymedicine;knowledgeofclinicalresearchmethods,seamlessintegrationofclinicalpractice,writeswithacertainlevelofreportsandreviewsofmedicalrecords.Second,standardizedtrainingmethodstraineestotakepartinspecialisttrainingstandardsettheorycourse,Rotaryrangeshouldfocusonemergencymedicine,highriskshouldappearintheacuteandsevereDepartmentWeb-oriented,takingintoaccounttheirrelevantspecialties.Wheelarrangementinclinicaldepartments:
emergencymedicine(includingemergencyICU)15months,relateddisciplinesofemergencymedicinerotationfor21months.Detailed3
XX房地产有限公司土地使用权价格评估
资产评估报告书
一、委托方情况简介
公司名称:
XX房地产有限公司
注册地址:
北京市朝阳区X区X号
法定代表:
张X
注册资本:
2500万元
注册号:
110003597XXX
企业类型:
有限责任公司
经营范围:
开发、出租出售写字楼
XX房地产有限公司成立于2000年,原注册资本2000万元。
主要以房地产开发为主,兼营房地产出租以及信息咨询业务。
后经多次增资扩股及股权转让工作,注册资本增加到2500万元。
Therefore,physicianswerepractisingthisprofessionrequiresnotonlymedicalexpertiseasabasis,butalsotolearntoapplyforemergencymedicaltechniquesandmethodstosaveapatient'slife.Theserulesapplytotheemergencydepartmentmedicalspecialistthefirst3yearsoftraining.(Forexample,master,doctoralgraduates,andresidencycanbereducedto2years),traininggoalsthrough3yearsofbasictraining,thetraineesmasterthebasictheory,basicknowledgeandbasicskills,abilitytoachieveindependentdiagnosisandtreatmentofcommonacuteandsevere.Tomastercommonsymptomsdifferentialdiagnosisofacute;masterclassificationofemergencypatient'scondition;befamiliarwithfirstaidtechniquesandmethodscommonlyused;thebasicrightandanindependentcommonemergencyfirst-aidtreatment.Readbooksaboutemergencymedicine;knowledgeofclinicalresearchmethods,seamlessintegrationofclinicalpractice,writeswithacertainlevelofreportsandreviewsofmedicalrecords.Second,standardizedtrainingmethodstraineestotakepartinspecialisttrainingstandardsettheorycourse,Rotaryrangeshouldfocusonemergencymedicine,highriskshouldappearintheacuteandsevereDepartmentWeb-oriented,takingintoaccounttheirrelevantspecialties.Wheelarrangementinclinicaldepartments:
emergencymedicine(includingemergencyICU)15months,relateddisciplinesofemergencymedicinerotationfor21months.Detailed
XX房地产有限公司土地使用权价格评估?
资产评估报告书
二、评估目的
XX房地产有限公司就用于出租的写字楼进行评估,根据市场现状,用收益法将其在评估基准日的预期收益进行评估,为委托方提供价值参考意见。
三、评估对象及评估范围
本次评估对象为XX房子产有限公司以用于出租的写字楼,评估范围为基准日对应的土地使用权价格。
2011年写字楼当时造价为每平方米2000元,经济耐用年限为55年,残值率为2%,目前该类建筑物重置价格为2500每平方米。
四、评估基准日
评估基准日为2013年11月1日。
本次评估的作价标准均为评估基准日正在执行或有效的价格标准。
该基准日为委托方根据经济行为的时间安排选定。
Therefore,physicianswerepractisingthisprofessionrequiresnotonlymedicalexpertiseasabasis,butalsotolearntoapplyforemergencymedicaltechniquesandmethodstosaveapatient'slife.Theserulesapplytotheemergencydepartmentmedicalspecialistthefirst3yearsoftraining.(Forexample,master,doctoralgraduates,andresidencycanbereducedto2years),traininggoalsthrough3yearsofbasictraining,thetraineesmasterthebasictheory,basicknowledgeandbasicskills,abilitytoachieveindependentdiagnosisandtreatmentofcommonacuteandsevere.Tomastercommonsymptomsdifferentialdiagnosisofacute;masterclassificationofemergencypatient'scondition;befamiliarwithfirstaidtechniquesandmethodscommonlyused;thebasicrightandanindependentcommonemergencyfirst-aidtreatment.Readbooksaboutemergencymedicine;knowledgeofclinicalresearchmethods,seamlessintegrationofclinicalpractice,writeswithacertainlevelofreportsandreviewsofmedicalrecords.Second,standardizedtrainingmethodstraineestotakepartinspecialisttrainingstandardsettheorycourse,Rotaryrangeshouldfocusonemergencymedicine,highriskshouldappearintheacuteandsevereDepartmentWeb-oriented,takingintoaccounttheirrelevantspecialties.Wheelarrangementinclinicaldepartments:
emergencymedicine(includingemergencyICU)15months,relateddisciplinesofemergencymedicinerotationfor21months.Detailed5
五、评估依据
1、《中华人民共和国公司法》;
2、财政部财评字[1999]91号文件关于印发《资产评估报告基本内容与格式的暂行规定》的通知;
3、中国注册会计师协会关于印发会协[2003]18号《注册资产评估师关注评估对象法律权属指导意见》的通知;
4、中国注册会计师协会协[2004]134号《中国资产评估协会关于印发〈企业价值评估指导意见(试行)〉》的通知;
5、财企[2004]20号《资产评估准则—基本准则》、《资产评估职业道德准则—基本准则》;
6、中国资产评估协会中评协[2007]189号关于印发《资产评估准则—评估报告》等7项资产评估准则的通知;
Therefore,physicianswerepractisingthisprofessionrequiresnotonlymedicalexpertiseasabasis,butalsotolearntoapplyforemergencymedicaltechniquesandmethodstosaveapatient'slife.Theserulesapplytotheemergencydepartmentmedicalspecialistthefirst3yearsoftraining.(Forexample,master,doctoralgraduates,andresidencycanbereducedto2years),traininggoalsthrough3
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