YWorkandStud,SorkandStudyWYWorkandStudorkandStudyWYWorkandStudProblemsandcountermeasuresonhypothecateinnon-performingfinancialassetsvaluation.ByKongXiangsong(p23)Abstract:Usually,therearemanyrestrictionsforthevaluationofnon-performingfinancialassets,espe-ciallythehardnessforcollectingtherelevantdocumentationsfromdebtors.Manylawissuesareinvolvedintheserestrictions,andthehypothecateisoneofthem.Thepaperproposedthecorrespondingcountermea-suresonthehypothecateinthevaluationofnon-performingfinancialassets.Preliminarystudyonthevaluationofcommercializednon-performingfinancialassetsByXuhong,ChenXisen(p27)PracticeTopicsBasisoftherecoveryperiodmodelconsideringthecapitalcostByYanLiqiang,Huangjun(p29)Abstract:Thelong-terminvestmentandprojectinvestmentareindispensableitemsinthemanagementaccounting.Whethertoconsiderthetimevalueofmoneyisthebasistodistinguishthestaticanddynamicstudiesofinvestmentfeasibility.Inthemosttextbooks,theinvestmentrecoveryperiodmethodisattributedtothetypeofstaticstudy.ThepaperproposedtheInvestmentrecoveryperiodmethodconsideringinterest,whichislikewiseconsideredtheeffectoftimevalueofmoney,andmadeitmoreadaptableforthepractice.andassetvaluationplayanimportantroleinreachingproperdealingterms,whichhasbeenwidelyrecognized.However,participatorsofthetransactionhavenotunderstoodthemsoexactly.Theauthorstudiedthemandgavefullyunderstandingofthecontentandthemutualrelationshipoflegalduediligenceandassetvaluation.RealEstateValuationHowtosettlerationallytheadjustingrangeoflandpricesByMaFengfei(p31)TransactiondataadjustinginthecoefficientadjustingmethodofBenchmarklandpricesByYuLianghua(p34)WorkandStudyApplicationsoftimeseriessmoothingmethodinthepredictionofproductoutputByWangJianhui(p37)Abstract:Itisnecessarytopredictthefutureincomeofenterprisesintheincomecapitalizationmethod.Howeveritishardtogiveouttherationalfutureincome.ThepaperintroducesthefourmethodsofTimeseriessmoothing,Brownsingleparameterlinearexponentialsmoothingmethod,Holtdoubleparametersexponentialsmoothingmethod,Brownthreeparametersexponentialsmoothingmethod,Winterlinearandseasonableexponentialsmoothingmethod,andfurthersummarizestheirapplicationscopes.DiscussionsonvaluationmethodofthefinishedgoodsByShiYongtao,Suntao(p42)ProfessionConstructionDiscussionsonsomeissuesofcurrentcollegeeducationonassetvaluationinChinaByLiGuangzhou(p45)ProfessionalEnglish(cover4)