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What are the analysis methods of asset appraisal report?
The fixed assets of an enterprise mainly include machinery and equipment, buildings, projects under construction and land use rights.

1. Machinery and equipment can be evaluated separately or together with other assets of the enterprise. In the inventory and verification of enterprise assets, attention should be paid to the use of equipment that has not been purchased, amortized equipment, rented-in and rented-out equipment, auxiliary equipment of buildings and assets. Equipment evaluation generally adopts replacement cost method; If there are many examples of second-hand trading market or related machinery and equipment trading, the current market price method can also be used for evaluation; For the machinery and equipment that can be used for independent operation and profit, the present value method of income can be used to evaluate. When evaluating outsourced machinery and equipment, the following replacement price components need to be considered: the purchase price of the equipment itself, transportation costs, installation and debugging costs, import equipment tariffs, capital costs of large machinery and equipment in a certain period of time, and other reasonable expenses, such as handling fees, licensing fees, vehicle inspection fees, etc. The evaluation of self-made machinery and equipment needs to consider the following replacement price items: manufacturing cost, installation and debugging cost, reasonable capital cost of large self-made machinery and equipment, reasonable profit and other necessary and reasonable expenses. Where imported machinery and equipment can find substitutes in China, reference should be made to the market price of substitutes on the evaluation benchmark date. If the fixed assets are scrapped due to functional or substantive reasons, the asset appraisal value is zero.

2. Evaluation of buildings and projects under construction. The replacement value method is generally used for the evaluation of all buildings and projects under construction, that is, in general, all the expenses required to re-purchase the building or projects under construction according to the evaluation benchmark date. All expenses include direct expenses, indirect expenses to be calculated, other expenses, capital cost, etc. Inevitable consumption of equipment, materials and funds in the construction process should be included in the evaluation scope. The following is a detailed explanation of the evaluation of projects under construction. Construction in progress mainly refers to the construction and improvement of fixed assets, including all or separate construction, maintenance, installation, alteration, expansion and major repair projects of productive and unproductive fixed assets. For the fixed assets under construction that may play its intended role in the construction in progress, they should generally be included in the evaluation scope of the construction in progress. If the enterprise does not manage the project as a project under construction, it can determine its value according to the actual needs and the evaluation method of the project under construction, remit it to other assets and explain it in the asset evaluation report. Assets that have been included in the accounting subject of "construction in progress" shall be included in the evaluation scope of construction in progress after verification, or remitted to fixed assets or other assets. Completed projects under construction should generally be listed as buildings, machinery and equipment and other assets, and explained. In the process of evaluation, we should pay attention to the specific content, commencement date, settlement method, actual completion degree, engineering quantity and actual payment of the project under construction, as well as the payer after the evaluation benchmark date. Determining the base date of evaluation should be convenient for dividing the degree of completion, accurately calculating the project payment, and as close as possible to the working time of the evaluation site. The obvious physical obsolescence depreciation, functional obsolescence depreciation and economic obsolescence depreciation should be deducted during the evaluation. In the case of normal construction, normal payment of project funds and starting time less than one year from the evaluation benchmark date, unreasonable expenses in the actually paid project funds can be deducted, and then the evaluation value can be obtained by adjusting according to the value changes of various expenses. Projects under construction that can be profitable after completion can be evaluated by income value method. That is, by estimating the expected income and converting it into the present value, deducting the additional investment and its capital cost, the evaluation value of the project under construction is obtained.

3. Land use right evaluation. Land use rights can be evaluated as real estate together with buildings on the ground, and can also be evaluated together with the whole enterprise. The current market price method, income present value method and replacement cost method can all be used to evaluate land use rights. If there is a relatively developed land use right trading market, we can first adopt the current market price method and adjust it according to market trading practices to get the evaluation value; Otherwise, the present value method of income can be used to determine the evaluation value according to the discounted value of the expected income of land use rights; When the two methods are not applicable, the replacement cost method can be adopted, that is, according to the total cost of obtaining the existing land use right. Due to the different levels of economic development, the benchmark land prices promulgated by domestic cities are not the same. When evaluating the land use right, we cannot simply take the benchmark land price of each city as the current fair land price and calculate it as the evaluation value. If the published benchmark land price has a decisive impact on the local land price, the land use right can be evaluated on the basis of the benchmark land price, combined with the basic situation of the land being evaluated and the actual collection level of the land transfer fee. At the same time, we should also understand the composition and scope of application of land transfer fees; Pay attention to the connection with building evaluation, and the expenses of land acquisition, development and supporting facilities shall not be calculated repeatedly or omitted. When evaluating the lease of land use right, the price of land use right should be calculated according to the lease term, and then the standard annual rent price should be converted, and the rent payment method determined by the evaluation should be explained in the asset evaluation report. When one party does not contribute the land use fee, but the established company pays the land use fee, the appraisers must calculate all kinds of development and supporting expenses as land development fees.

Second, the assessment of current assets.

Current total assets refer to the assets realized or consumed by an enterprise in its production and operation activities within one year or one business cycle. Current assets can be divided into value-based current assets and physical current assets, and different evaluation methods are adopted respectively.

For the current assets in the form of value, if they are monetary funds, the verified book value is taken as the evaluation value. The foreign exchange value is converted into RMB according to the foreign exchange quotation published by the State Administration of Foreign Exchange on the base date of assessment; Recoverable, on the basis of verification, the evaluation value shall be determined according to the amount that may be recovered from each price. Money that can be recovered with sufficient reasons, that is, the book value is taken as the evaluation value; It is likely to be an irrecoverable price. When it is difficult to determine the irrecoverable amount, it shall be accounted as such.