本文首先从无形资产评估的定义、方法入手,然后论述了无形资产评估的现状和出现的问题,最后重点剖析我国评估方法的选择、运用收益法时选取折现率和预期收益年限的问题。
This paper from the definition of intangible assets evaluation, the methods start with, and then on the intangible assets to assess the status and the problems in the final analysis focused on the choice of assessment methods, the use of proceeds when the selected discount rate and expected proceeds of life issues.
1.英语
This paper from the definition of intangible assets evaluation, the methods start with, and then on the intangible assets to assess the status and the problems in the final analysis focused on the choice of assessment methods, the use of proceeds when the selected discount rate and expected proceeds of life issues.
2.日语
本文はまず无形の资产评価の定义、方法は始めて、それから无形の资产评価の现状と出现の问题を论述して、最后が重点的に我が国の评価方法の选択を分析して、収益法を运用する时折れて现在収益の年限の问题を率いて予想することを选び取ります。
Firstly the paper starts with the definition and methods of intangible assets evaluation,and then discusses the status in quo and problems appeared of intangible assets evaluation, finally, it analysises the choices of evaluation methods, the selected discount rate when useing proceeds methods and the expected proceeds fixed number of year in emphases.
This Paper begins with the definitions and methods of intangible assets assessment, then dicusses the current status and problems exists in intangible assets assessement, and finally focuses on such issues as selection of assessment method in China, and selection of discount rate and expected income years when using income method.