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1liabilitiesevaluation负债评估restorereplacementcost复原重置成本renewalreplacementcost更新重置成本non-patenttechniqueandknow-how非专利技术和秘诀rateofriskreturnoninvestment风险报酬率personalestate动产equalexpedientmethod对等权宜法adjustmentcoefficientofroadcondition车辆行驶路况调整系数purchasecostofvehicle车辆购置费longterminvestmentevaluation长期投资评估newnessrate成新率realestate不动产productandstoregoodsevaluation产成品和库存商品的评估transferofpropertyright产权转让changeofpropertyright产权变动principleofpropertyrightinterestssubjectalteration产权利益主体变动原则referenceobject参照物materialevaluation材料评估earningratioofcapital本金化率quote报价variablefactoradjustmentmethod变动因素调整法key-pointevaluationmethod重点评估法engineeringprocessmethodwithrecomposedbudge重编预算工程进度法replacementcostcalculationmethod重置核算法replacementcostmethod重置成本法tangibleassets有形资产physicalwear有形损耗Sino-foreigncooperativebusinessoperation中外合作经营Sino-foreignjointventure中外合资经营intellectualpropertyright知识产权2expectedservicelife预计使用年限（有效使用寿命）evaluationofconstructionengineeringinprocess在建工程评估constructionengineeringinprocess在建工程evaluationofproductsinprocess在产品评估conversionrate折现率discounttopresentvalue折现enterprisetotalassetsevaluation整体企业资产评估totalassetsofenterprise整体企业资产dutiesofincreaseinvalue增值税travelleddistance已行驶里程inquiry询价intangibleassetevaluation无形资产评估earningsofintangibleassets无形资产收益额intangibleassets无形资产moralwear无形损耗specialprivilegeevaluation特许权评估specialprivilege特许权益inflationrate通货膨胀率consumptiontax消费税currentmarketpricemethod现行市价法currentmarketprice现行市价shopsurvey现场勘查priceindexmethod物价指数法（指数调整法）priceindex物价指数evaluationofrightofuseland土地使用权评估rightofuseland土地使用权landownership土地所有权practicalservicedlife实际已使用年限claim索赔presentearningvaluemethod收益现值法presentvalueofearning收益现值3evaluationoftrademarkright商标权评估trademark商标tradecreditevaluation商誉评估tradecredit商誉marketofequipmenttransfer设备调剂市场equipmentsubletout设备租出equipmentsubletin设备租入adjustmentcoefficientofequipmentworkcondition设备工作状态调整系数saleofequipment设备出售equipmentpurchasing设备采购installationandtestcostofequipment设备安装调试费transportationcostofequipment设备运杂费equipmentleasingwithcirculatingfunds设备融资租赁lifeofequipment设备寿命disposalcostoffacilities设备清理费adjustmentcoefficientofequipmentutilization设备利用调系数liquidationpricemethod清算价格法liquidationprice清算价格circulatingassets流动资产nominalservicedlife名义已使用年限bookvaluemethod历史成本法（FOB）freeonboard离岸价verificationandaffirmationofassetsevaluation资产评估的验证确认inassignableassets不可确指的资产devaluationbyrealdegradation实体性陈旧贬值engineeringprocessmethod工程进度法functionandcostmethod功能成本法devaluationbyfunctionaldegradation功能性陈旧贬值fairprice公允价格scaleeconomicalprofitindexanalysismethod规模经济效益指数分析法contract合同4rightsandinterestsofcontract合同权益insuranceofoceantransportation海运保险费oceantransportationcost海运费exchangerate汇率timevalueofmoney货币时间价值machineequipmentevaluation机器设备评估simpleagelimitmethod简单年限法priceadjustmentfactor价格调整系数acceptance接受building建筑物replacementcostofbuilding建筑物重置价functionaldevaluationofbuilding建筑物功能性贬值economicaldevaluationofbuilding建筑物经济性贬值buildingevaluation建筑物评估importduties进口关税economicdevaluation经济性贬值assignableassets可确指的资产itemrequestofassetsevaluation评估立项申请effectiveperiodofassetsevaluation评估有效期basedateofassetsevaluation评估基准日linksofevaluation评估环节jointoperationofenterprises企业联营liquidationofenterprise企业清算saleofenterprise企业出售joint-stocksystemoperationofenterprise企业股份制经营annexationofenterprise企业兼并resourcesassets资源性资产resourcesassetsevaluation资源性资产评估originalbookvalueofassets资产原值netbookvalueassets资产净值purposeofassetsevaluation资产评估目的5salientfeaturesofassetsevaluation资产评估特点basisofassetsevaluation资产评估依据subjectofassetsevaluation资产评估主体operatingprocedureofassetsevaluation资产评估[操作]程序（法定程序）workprincipleofassetsevaluation资产评估[工作]原则writtenreportofassetsevaluation资产评估报告书statutessystemofassetsevaluation资产评估法规体系methodofassetsevaluation资产评估方法assetsevaluationmanagement资产评估管理assetsevaluationorganization资产评估机构hypothesisofassetsevaluation资产评估假设operationprincipleofassetsevaluation资产评估经济性（操作性）原则objectofassetsevaluation资产评估客体（对象）checkandarbitrationofassetsevaluation资产评估的复核仲裁functionofassetsevaluation资产评估的功能assetsevaluationfiles资产评估档案integratedagelimitmethod综合年限法integratedremainderlife综合剩余寿命integratedservicelife综合服役年限certifiedpublicassetsestimator注册资产评估师patent专利evaluationofpatentright专利权评估assignmentofthepatentright专利权转让know-howevaluation专用技术（诀窍）评估statisticalanalysismethod点面推算法singleassets单项资产(CIF)costinsuranceandfreight到岸价systemoflandprice地产友情链接现金Cashinhand银行存款Cashinbank其他货币资金-外埠存款Othermonetaryassets-cashinothercities其他货币资金-银行本票Othermonetaryassets-cashier‘scheck其他货币资金-银行汇票Othermonetaryassets-bankdraft其他货币资金-信用卡Othermonetaryassets-creditcards其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit其他货币资金-存出投资款Othermonetaryassets-cashforinvestment短期投资-股票投资Investments-Shortterm-stocks短期投资-债券投资Investments-Shortterm-bonds短期投资-基金投资Investments-Shortterm-funds短期投资-其他投资Investments-Shortterm-others短期投资跌价准备Provisionforshort-terminvestment长期股权投资-股票投资Longtermequityinvestment-stocks长期股权投资-其他股权投资Longtermequityinvestment-others长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestment应收票据Notesreceivable应收股利Dividend