Valuation Standards System in China 中国资产评估准则体系
中美的会计准则制度差异英语作文
中美的会计准则制度差异英语作文Differences in Accounting Standards between China and the United StatesIntroductionThe accounting standards followed by different countries vary considerably due to differences in legal, economic, and cultural factors. China and the United States have distinct accounting frameworks, with China following the Chinese Accounting Standards (CAS) and the United States following the Generally Accepted Accounting Principles (GAAP). This essay will analyze the key differences between the accounting standards of China and the United States and discuss the implications of these differences on financial reporting and decision-making.Comparison of Accounting Standards1. Legal Framework: China has a civil law system that governs its accounting standards, while the United States has a common law system. This difference influences the accounting standards in terms of legal requirements, enforcement mechanisms, and the role of regulators.2. Disclosure Requirements: The CAS in China focus on protecting the interests of stakeholders, including investors,regulators, and creditors. On the other hand, the GAAP in the United States emphasize transparency and comparability in financial reporting.3. Valuation of Assets: The CAS in China allow for more subjective judgment in the valuation of assets, leading to potential differences in the reported value of assets compared to the GAAP in the United States, which require more conservative valuation methods.4. Revenue Recognition: The CAS in China allow for more flexibility in revenue recognition, which may lead to the recognition of revenue earlier than under the GAAP in the United States, where strict criteria must be met for revenue recognition.Implications of Differences in Accounting Standards1. Financial Reporting: The differences in accounting standards between China and the United States can result in inconsistencies in financial reporting, making it challenging for investors and analysts to compare the financial performance of companies across borders.2. Cost of Capital: The differences in accounting standards can impact the cost of capital for companies operating in China and the United States. Investors may perceive higher risks injurisdictions with less stringent accounting standards, leading to higher capital costs.3. Regulatory Compliance: Companies operating in both China and the United States face the challenge of complying with two different sets of accounting standards, which can be time-consuming and costly.ConclusionIn conclusion, the differences in accounting standards between China and the United States have significant implications for financial reporting and decision-making. Companies operating in both countries must navigate these differences to ensure compliance with regulatory requirements and provide accurate and transparent financial information to stakeholders. It is essential for regulators, standard-setters, and practitioners to work towards greater convergence of accounting standards to promote transparency, comparability, and efficiency in the global capital markets.。
国际估价标准与技术
评估程序与USPAP关系示意图 不动产评估程序 评估复核程序 不动产评估咨询程序 批量评估程序 动产评估程序 企业价值和无形资产评估程序
第2部分 咨询意见
咨询意见1 交易历史 咨询意见2 评估对象的勘查 咨询意见3 以前评估的更新 咨询意见4 准则条文1—5(b) 咨询意见5 开展评估业务过程中的帮助及助手要求 咨询意见6 评估复核功能 咨询意见7 营销时间意见 咨询意见8 不动产评估中的市场价值和公允价值 咨询意见9 涉及环境污染的不动产评估 咨询意见10 评估师和客户关系
二、美国专业估价统一执业标准 Uniform Standards of Professional Appraisal Practice , USPAP / 由美国估价基金会的 估价标准委员会发布
在美国是被广泛接受和认可的评估执业 准则，并成为国际评估界具有重要影响 力的准国际性准则。
A）正直不阿 绝不把你自己的所得利益凌驾于客户的福利之上，或是凌驾于你要对其
履行职业职责的对象的福利之上。一直尊重客户的私密性。 在你的判断力之 内，总是考虑社会更广泛利益。
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B）诚恳可靠 做任何事情都让人信任，绝不故意误导。不保留信息或歪曲信息。
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C）透明公开 与你的客户分享实情，让事情尽可能的简单 和易于理解。
监管部门联合评估和估价指南 目的 背景 监管政策 评估和估价规程 选择进行评估和估价工作的专业人士 评估和估价职能的独立性 需要评估的交易业务 最低评估准则 评估类型 需要进行估价的交易业务 估价内容
进行估价专业人士的资格 评估和估价的有效性 更新贷款、再融资及其他期后业务 规程的执行 日常监督 关于违规投诉 自动评估模型简介 目前使用的三种自动评估模型 关于使用自动评估模型的指南和规范
中国资产评估准则英文
中国资产评估准则英文Chinese Asset Valuation Standards中国资产评估准则1. IntroductionIntroduction介绍Asset valuation plays a crucial role in the financial decision-making process for businesses and investors. It provides a fair and objective assessment of the value of assets, which is essential for various purposes such as financial reporting, investment analysis, mergers and acquisitions, and loan collateral assessment. In China, asset valuation is governed by a set of standards known as the Chinese Asset Valuation Standards.2. ScopeScope范围The Chinese Asset Valuation Standards apply to the valuation of various types of assets, including but not limited to real estate, machinery and equipment, intangible assets, financial assets, and biological assets. These standards are applicable to both public and private entities and provide guidance on the principles and methodologies to be followed in asset valuation.3. Principles of Asset ValuationPrinciples of Asset Valuation资产评估原则The Chinese Asset Valuation Standards are based on the following principles:3.1 Fair Value Principle: Assets should be valued based on their fair value, which represents the price that would be received to sell an asset in an orderly transaction between market participants at the valuation date.3.2 Objectivity Principle: Asset valuation should be conducted independently and objectively, without any bias or undue influence from outside parties.3.3 Professionalism Principle: Asset valuation should be performed by qualified professionals who possess the necessary knowledge, skills, and experience in valuation techniques and methodologies.4. Valuation MethodologiesValuation Methodologies估值方法The Chinese Asset Valuation Standards provide guidance on different valuation methodologies thatcan be used depending on the nature of the asset being valued. Some of the commonly used methodologies include:4.1 Market Approach: This approach involves comparing the asset being valued to similar assets that have been recently sold in the market to determine its fair value.4.2 Cost Approach: This approach focuses on the cost of replacing the asset or reproducing it with a similar asset, taking into consideration depreciation and obsolescence.4.3 Income Approach: This approach estimates the present value of future cash flows generated by the asset, taking into account factors such as expected returns and risk.5. Documentation and ReportingDocumentation and Reporting文件记录和报告The Chinese Asset Valuation Standards emphasize the importance of maintaining proper documentation and reporting in asset valuation. Valuation reports should be comprehensive and transparent, providing detailed information on the valuation process, assumptions, and methodologies used. The reports should also be prepared in line with relevant accounting and reporting standards. 6. Compliance and EnforcementCompliance and Enforcement合规和执行In order to ensure compliance with the Chinese Asset Valuation Standards, regulatory bodies such as the China Securities Regulatory Commission (CSRC) and the Ministry of Finance (MOF) oversee the valuation process and enforce the standards. Non-compliance may result in penalties and legal consequences for the entities involved.7. ConclusionConclusion总结The Chinese Asset Valuation Standards serve as a comprehensive framework for conducting asset valuation in China. They provide guidance on principles, methodologies, documentation, and reporting to ensure fair and objective valuations. By adhering to these standards, businesses and investors can make informed financial decisions based on accurate asset valuations.。
2011国际评估准则——工作范围 ivs101_scope_of_work
(d)
Identification of the asset or liability to be valued Clarification may be needed to distinguish between an asset and an interest in or right of use of that asset. If the valuation is of an asset that is utilised in conjunction with other assets, it will be necessary to clarify whether those assets are included in the valuation, excluded but assumed to be available or excluded and assumed not to be available (see IVS Framework paras 24 and 25).
(e)
Basis of value The valuation basis must be appropriate for the purpose. The source of the definition of any basis of value used shall be cited or the basis explained. The valuation bases recognised by IVS are defined and discussed in the IVS Framework, but other bases may be used. It may also be necessary to clarify the currency in which the valuation wilestigation Any limitations or restrictions on the inspection, inquiry and analysis for the purpose of the valuation shall be set out in the scope of work.
中外资产评估准则比较研究最终版
适应“国退 经济全球化、 总结20世纪 80年代泡沫 民进”等经 各国评估准 济体制改革 则差异。 经济教训， 和国有资产 适应评估内 管理工作需 在要求和经 要及评估准 济发展外部 则国际趋同， 要求而自发 制定。 政府以法令 形式催生的、 应急性的。
比较点
中国
国际评估准 美国UAPAP 则
欧洲评估准 英国 则 确保会员估 价的完善、 清晰和客观 性 会员
和
英国红皮书的历史地位和影响
（一）奠基
英国评估业在国际上有深厚影响，RICS有140多年的历 史，在英国的房地产估价中占有举足轻重的地位，其评估 和估价准则是世界上开山之作，对国际评估准则、欧洲评 估准则等国家或地区资产评估准则的制定具有奠基意义。
（二）全球一致性标准
近年来，随着评估行业的发展，RICS进行改组，向着综 合化方向发展，其评估准则业在不断修订和完善。红皮书 描述了全球一致的标准，并被译为多种语言，在全球不同 国家或地区有着广泛的应用。
4
中外资产评估准则比较
由于中国、美国、英国等国家或地区资产评估行业的发展历史、基础目 的、经济体制、法律环境、文化背景等不同，两国评估准则在诸多 方面存在差异。
比较点 中国 国际评估准 则 国际评估准 则理事会 美国UAPAP 欧洲评估准 则 欧洲评估师 联合会 英国
制定主体
财政部、中 国资产评估 协会 1993年
由9名委员组成，负责监督 全球评估行业的培训及 资格授予。
《国际评估准则》的产生背景
1、世界范围资产评估业的迅猛发展。 2、经济全球化。 3、国际会计准则、财务报告准则的快速发展及国际趋同。 4、资产评估理论与实务的不断发展。
国际评估准则的演进
扩张阶段
初始（起 步） 阶段
上海国企改革 中国特色估值体系
上海国企改革中国特色估值体系1.上海国企改革是中国改革开放的重要举措。
The reform of state-owned enterprises in Shanghai is an important measure of China's reform and opening up.2.中国特色的估值体系为国有企业的改革提供了新的思路和方法。
The unique valuation system in China provides new ideas and methods for the reform of state-owned enterprises.3.该体系充分考虑了国有资产的特殊性和社会效益。
This system fully considers the particularity and social benefits of state-owned assets.4.国有资产估值采用多种方式，包括净资产法和收益法等。
State-owned asset valuation adopts a variety of methods, including net asset method and income method.5.这些方法在中国国情下得到了有效运用和实践。
These methods have been effectively applied and practiced in the context of China's national conditions.6.国有企业改革需要综合考虑资产的使用价值和市场价值。
The reform of state-owned enterprises needs to comprehensively consider the use value and market value of assets.7.估值体系的建立为国有企业的混合所有制改革提供了重要支持。
评估术语整理
评估术语表adjusted book value调整后账面值administrative review管理性复核ad valorem property taxation从价计征财产税agricultural activity农业活动all risks yield资本化率appraiser评估师annuity年金arm’s length transaction公平交易assessed,rateable,or taxable value应税价值asset资产asset-based approach资产基础途径assumptions假设auction price拍卖价格average competent management平均胜任水平的管理basis of value价值类型biological asset生物资产book value账面价值business entity经济实体business valuation企业价值评估business valuer企业价值评估师cablibration校正capitalization资本化capitalization factor资本化系数capitalization rate资本化率capital structure资本结构carrying amount账面金额cash generating assets产生现金流资产cash flow现金流cash generating unit现今产生单元certification of value估值证书collectibles收藏品comparable date可比数据comparable sale method/market or direct market comparison method比较销售法（市场比较法或直接市场比较法）compliance review合规性复核compliance statement合规性声明component value分立价值compulsory acquisition/purchase强制收购/购买condemnation征用conservation assets受保护资产contract rent or passing rent合同租金或现实租金contractor’s method承包商法control控股权control premium控股权溢价cost成本cost approach成本途径cost approach for vauing fine art评估艺术品的成本途径cost model成本模式crop(ping)farms种植农场cultural heritage文化遗产cultural property文物current assets流动资产diary farms奶牛场damages损失debenture债券deed restrictions and restrictive covenants契约约束或限制性条约depreciable amount应折旧金额depreciated replacement cost折余（净）重置成本depreciation折旧desk review桌面复核develop开发discount for lack of control缺少控股权折旧discount rate折现率discounted cash flow analysis折现现金流分析dividends method股利折现法easement地役权economic life经济寿命economic rent经济租金elements of comparison比较因素equipment设备equitable or equity interest衡平法或衡平权益exploration property or area勘探矿权或勘探区external obsolescence外部贬值external valuer外部评估师extractive industrial采掘业fair value公允价值fair value less cost to sell公允价值减去处置费用的净额fair value model公允价值模式feasibility study in the extractive industries采掘业可行性研究fee simple(estate)绝对所有权field review外勤复核finance lease金融租赁financial asset金融资产financial instrument金融工具financial interests金融权益financial liablity金融负债financial modeling财务模型financial statements财务报表fixed or long-term assets固定或长期资产fixtures and fittings固定装置和附属设施forced sale强制销售forestry/timberland林场fractional interets部分权益freehold永久产权freehold interest永久产权权益freehold subject to lease interest/s租赁项下出租人不动产权益functional obsolescence功能性贬值furniture,fixtures,and equipment家具、固定装置和设备going concern持续经营goods and chattels personal个人动产goodwill商誉government business enterprise公营事业ground lease土地批租hammer price落锤价hazardous substance危险物质headlease or master lease受租赁或主租赁headlease-hold interest or sandwich lesser interest受租赁权益与夹心出租人权益heritage asset人类遗产highest and best use最高最佳用途historic(historical)cost convention(accounting)历史成本方式（会计）historic house owner association历史建筑业主协会historic property历史性不动产holding company or investment business控股公司或投资性企业impairment减值impairment loss减值损失improvements改良物income capitalization approach收益途径income multiplier or years’purchase收益乘数或年金现值系数independent valuer独立评估师infrastructure assets基础性资产intangible assets无形资产intangible property无形资产权益integrated unit合作社internal rate of return内部收益率internal valuer内部评估师intrinsic value内在价值invested capital投资资本invested cash flow投资活动现金流量investment analysis投资分析investment asset投资性资产investment method投资法investment property投资性房地产investment value or worth投资价值irrigated land灌溉地joint venture合资企业land土地lease租赁lease interest租赁权益leased fee estate出租人权益leasehold estate承租人权益leasehold improvement or tenant’s improvement租赁改造或承租人改良leasehold interest承租方权益legal estate不动产法权legal life法律寿命lessee承租人lessee interest承租人权益lessor出租人lessor interest出租人权益limiting conditions限制性条件liquidation value清算价值listing of(heritage)buildings or historic properties register古建筑名录或历史性不动产名录livestock ranches/stations养殖场loan security抵押物machinery机器majority control控股权majority interest控股股东权益market rent市场租金market value市场价值marketability discount流动性折扣marriage value结合价值mass appraisal批量评估master lease可以转租的租赁、主租赁mineral矿产mineral reserve矿产储量mineral resource矿产资源minerals industry采矿工业minority discount少数股权折扣minority interest少数股权modern equivalent asset现时等效资产mortgage抵押mortgage lending value抵押贷款价值net present value净现值net realizable value可变现净值non-cash-generating assets非现金产出资产non-current assets非流动资产obsolescence贬值operating company经营性企业operating lease经营租赁operational asset经营性资产optimization优化过程option期权oral report口头报告owner-occupied property自用房地产partial or fractional interest按份享有的权益participation rent租金分成partnership合伙制passing rent合同租金（或现实租金）percentage rent百分比租金perennial plantings多年生植物personal goodwill与动产相关的商誉personal property动产personalty动产权益petroleum石油产品petroleum industry石油工业petroleum reserves石油储量petroleum resources石油资源plant厂房plant and equipment机器设备plant and machinery机器设备portfolio资产组合prefeasibility study in the extractive industries采掘业预可行性分析present value现值preservation incentives保护激励措施price价格principle of substitution替代原则private treaty sale契约销售professional property valuer专业财产评估师property财产property company不动产公司property,plant and equipment固定资产property rights不动产权property with trading potential可交易不动产public building公共建筑物public sector asset公用部门资产public utility公共事业publicly designated historic properties公开认定的历史遗产rate of return回报率real estate房地产real property不动产realty不动产权益reasonably efficient operator,or average competent management合理有效的经营者，或平均胜任水平的管理者recognition确认recoverable amount可收回金额recoverable service amount可收回服务额recreational assets康乐性资产rent(al)租金rent escalations or stepped rents递增租金replacement cost(new)更新重置成本report date报告日期reproduction cost(new)复原重置成本residual value资产的残值revaluation model重估模式revalued amount重估金额reversion yield终值系数rights of way通过权royalty or“royalty interest”in the extractive industries采掘业矿区特许分成或“特许权益分成”sale and leaseback售后回租sales comparison approach市场（比较）途径salvage value参与价值sandwich lessor interest夹心出租人权益securitized investment instruments证券化投资工具service potential服务潜能special purchaser特殊购买者special,unusual,or extraordinary assumptions特殊、非正常或异常假设specialized livestock facilities专用养殖场specialized or special purpose,agricultural properties专用或特殊目的的农业资产specialized property专用资产specialized trading property专用的可交易资产special value特殊价值specifications for the valuation assignment评估工作说明stepped rents递增租金subleasehold转租权subsequent costs后续成本substitution替代summation approach成本加和法syndication辛迪加synergistic value协同价值tangible assets有形资产technical assessment in the extractive industries采掘业技术评估technical expert in the extractive industries采掘业技术专家technical obsolescence技术性贬值technical review技术性复核tenant’s interest租户权益terminal capitalization rate or reversion yield终值资本化率或终值系数timberland林地toxic有独到trade fixtures or tenant’s fixtures营业固定装置或承租人装潢trade related property经营性不动产trading potential营业潜力transferable goodwill可转移商誉turnover rent or participation rent挂钩营业额的租金或分成租金unit(s)of comparison比较单元useful life(of property,plant and equipment)使用寿命（固定资产）utility效用vacant possession初始占有valuation评估valuation approach评估途径valuation assignment评估业务valuation brief评估业务描述valuation date评估基准日valuation method评估方法valuation procedure评估程序valuation ratio价值比率valuation report评估报告valuation review评估复核valuation standards评估准则value价值value in use使用价值value in use of a non-generating asset非现金流产出资产的使用价值value of improvements改良物价值valuer评估师wasting asset消耗型资产working capital营运资金worth价值written report书面报告。
中国会计准则 英文名
中国会计准则英文名China Accounting Standards (CAS), also known as Chinese Accounting Standards, are the accounting principles and regulations issued by the Ministry of Finance of the People's Republic of China (PRC). These standards are designed to ensure consistency and transparency in financial reporting across all industries in China. In this article, we will discuss the key principles, structure, and significant differences between CAS and International Financial Reporting Standards (IFRS).CAS is based on the IFRS framework but has been adapted to suit the unique circumstances and economic environment in China. The adoption of CAS has played a significant role in attracting foreign investment, promoting cross-border transactions, and enhancing the credibility and transparency of financial statements in China.The structure of CAS consists of four levels: basic standards, specific industry standards, application guidance, and disclosure requirements. Basic standards provide general accounting principles that are applicable to all entities, while specific industry standards address the unique characteristics and regulatory requirements of different industries. Application guidance provides interpretations and explanations of the standards, and disclosure requirements outline the necessary information to be disclosed in financial statements.One of the significant differences between CAS and IFRS is the treatment of fair value measurement. CAS places more emphasis on historical cost measurement, whereas IFRS allows for more use of fair value measurement. CAS believes that historical cost ismore reliable for many assets and liabilities, especially in a rapidly developing economy like China.Another difference lies in the accounting treatment of government subsidies. CAS requires that government subsidies should be recognized as deferred income and systematically allocated to the related periods. On the other hand, IFRS allows for various treatments depending on the nature and conditions attached to the subsidies.Additionally, CAS has specific regulations regarding the disclosure of related party transactions, which are not as detailed in IFRS. CAS requires entities to disclose the nature and extent of related party transactions, including the identity of the related parties and the terms and conditions of the transactions. This increased transparency aims to prevent potential conflicts of interest and ensure fairness in transactions involving related parties.Furthermore, CAS has different principles regarding the recognition and measurement of non-controlling interests (NCIs). CAS requires the identifiable net assets of the subsidiary to be recognized and measured at fair value, while IFRS allows for a choice between costs and fair value. This difference can lead to variations in the reported values of NCIs in the consolidated financial statements.In conclusion, China Accounting Standards (CAS) play a vital role in the financial reporting and regulatory framework of China. While based on the International Financial Reporting Standards (IFRS), CAS has several unique characteristics and requirementsthat reflect the specific economic environment of China. The adoption of CAS has undoubtedly contributed to the development and credibility of financial statements in China and has facilitated international comparability and understanding of Chinese entities' financial performance.。
中外资产评估准则的比较与启示 (1)
目录前言 (2)一、资产评估准则概述 (3)（一）资产评估准则的定义 (3)（二）资产评估准则的特点 (3)1.我国资产评估准则的特点 (3)2、美国资产评估准则的特点 (4)（三）资产评估准则的性质 (4)（四）制定资产评估准则的意义 (4)二、中国资产评估准则存在的问题 (5)三、资产评估准则的比较 (5)（一）资产评估准则制定背景的比较 (5)1.国际评估准则制定背景 (5)2.我国资产评估准则制定背景 (6)3.美国资产评估准则制定背景 (6)（二）资产评估中资产的涵义的比较 (7)1.国际评估界对资产的界定 (7)2.我国评估界中对资产涵义的界定 (7)（三）资产评估准则结构和内容的比较 (7)1.国际评估准则的结构和内容 (7)2.我国资产评估准则结构和内容 (7)四、国外资产评估准发展和完善对我国资产评估的启示 (8)（一）准则制定进程适应经济社会发展要求 (9)（二）根据市场需要，及时建设新的准则项目 (9)（三）建立动态更新机制 (9)（四）扩展评估准则体系 (9)（五）加强准则相关理论研究 (9)五、中国资产评估准则未来的发展方向 (10)结论 (12)参考文献 (13)致谢 (14)中外资产评估准则的比较与启示摘要：2011 年7 月，国际评估准则理事会发布了第九版《国际评估准则》，这是一套涵盖各类资产评估，有着全新框架体系的评估准则。
《国际评估准则》与之前版本相比，第九版的《国际评估准则》实现了内容和形式上的创新，在框架体系与具体内容上都有较大改动，这对于我国完善资产评估准则体系具有借鉴意义。
比如在框架部分，国际评估准则综合了经济学、法学及资产评估和相关学科的理论、观点，对一些重要概念、评估术语进行定义和解释，这种做法非常值得我们学习。
对于我国资产评估准则体系来说，可在基本准则中对这些概念作出说明，这样可以使得各具体准则的制定有一个共同的概念、共同的基础和口径。
另外，还可引入工作范围概念，工作范围是评估师执业的核心所在，包括明确评估问题、明确所需要进行的工作（研究的种类和程度）、在工作范围受到限制后如何应对以及对工作范围的披露等内容。
中英财务制度区别
中英财务制度区别Accounting Standards 会计准则China: In China, the accounting standards are issued by the Ministry of Finance and are known as Chinese Accounting Standards (CAS). CAS are developed based on International Financial Reporting Standards (IFRS) with the aim of aligning China's accounting standards with international standards. However, there are still some significant differences between CAS and IFRS.中国：在中国，会计准则由财政部发布，被称为中国会计准则(CAS)。
CAS是基于国际财务报告准则(IFRS)制定的，旨在使中国的会计准则与国际标准保持一致。
然而，CAS与IFRS之间仍存在一些显著差异。
Despite the effort to converge with IFRS, CAS still have some unique characteristics that differ from IFRS. For example, the valuation methods for certain assets and liabilities may differ, and there are specific disclosure requirements in CAS that are not required in IFRS. 尽管中国正在努力与IFRS接轨，但CAS仍具有一些与IFRS不同的独特特点。
2020资产评估师考试-资产评估准则
第01讲资产评估准则重要考点1.我国资产评估准则体系的框架体系2.资产评估基本准则介绍3.《国际评估准则》的主要内容4.《专业评估职业统一准则》的结构体系5.《RICS评估准则》的结构体系练习题【习题1·多选题】下列关于资产评估准则说法中正确的有（）。
A.资产评估准则是资产评估专业人员开展资产评估业务的行为标准B.资产评估准则是监管部门评价资产评估业务质量的重要尺度C.资产评估准则是评估报告使用人理解资产评估结论的重要依据D.中国资产评估协会依据资产评估基本准则制定了资产评估执业准则和资产评估职业道德准则E.评估机构和评估专业人员违反评估准则需要承担相应的法律责任『正确答案』BCDE『答案解析』资产评估准则是资产评估机构和资产评估专业人员开展资产评估业务的行为标准。
因此，选项A不正确。
【习题2·多选题】资产评估准则体系包括（）等层次。
A.基本准则B.执业准则C.职业道德准则D.评估指南E.指导意见『正确答案』ABC『答案解析』修订后，准则体系由27项准则组成，包括基本准则、执业准则和职业道德准则三个部分。
执业准则包括具体准则、评估指南、指导意见。
【习题3·单选题】财政部和中国资产评估协会于2017年对资产评估准则进行了全面修订后重新发布，构建了包括（）在内的新的资产评估准则体系。
A.1项基本准则、1项职业道德准则和25项执业准则B.1项基本准则、2项职业道德准则和26项执业准则C.1项基本准则、2项职业道德准则和25项执业准则D.1项基本准则、1项职业道德准则和26项执业准则『正确答案』A『答案解析』财政部和中国资产评估协会于2017年对资产评估准则进行了全面修订后重新发布，构建了包括1项基本准则、1项职业道德准则和25项执业准则在内的新的资产评估准则体系。
【习题4·多选题】资产评估业务的基本遵循包括（）。
A.遵循独立、客观、公正的原则B.遵守职业道德规范，维护职业形象C.对所出具的资产评估报告依法承担责任D.能够胜任所执行的资产评估业务，且能够独立执业，不受委托人的非法干预E.资产评估机构及其资产评估专业人员在执行资产评估业务时恰当履行资产评估程序『正确答案』ABC『答案解析』资产评估机构及其资产评估专业人员基本遵循：应遵守法律、行政法规的规定，坚持独立、客观、公正的原则。
农田生态环境损害鉴定评估技术需求
於方，赵丹，孙倩，等.农田生态环境损害鉴定评估技术需求[J].农业环境科学学报,2023,42（12）：2644-2650.YU F,ZHAO D,SUN Q,et al.Technical needs for identification and assessment of environmental damage to farmland[J].Journal of Agro-Environment Science ,2023,42（12）：2644-2650.农田生态环境损害鉴定评估技术需求於方1，2，赵丹1，2，孙倩1，2*，马瑞明1，2，王膑1，2，郭培培1，2，吴畏达1，2（1.生态环境部环境规划院生态环境风险损害鉴定评估研究中心，北京100041；2.国家环境保护生态环境损害鉴定与恢复重点实验室，北京100041）Technical needs for identification and assessment of environmental damage to farmlandYU Fang 1,2,ZHAO Dan 1,2,SUN Qian 1,2*,MA Ruiming 1,2,WANG Bin 1,2,GUO Peipei 1,2,WU Weida 1,2（1.Chinese Academy of Environmental Planning,Ministry of Ecology and Environment,Beijing 100041,China;2.State Environmental Protection Key Laboratory of Environmental Damage Identification and Restoration,Beijing 100041,China ）Abstract ：Environmental damage to farmland is one of the most important types of environmental damage compensation cases,mainly involving illegal occupation,illegal mining,and pollution.The existing standards for identifying and assessment of environmental damage to farmland have put forward the basic principles of different evaluation phases and environmental elements.However,there are still some shortcomings in terms of the compatibility of the proposed standards with existing damage identification and assessment standards,simplicity of the technical standards,systemization of damage investigation indicators and methods,rigor of causal relationshipdetermination,comprehensiveness of evaluation standards,and the consistency of cost and value calculation methods.It is necessary tofully integrate existing standards,in order to develop simple and practical damage identification and evaluation standards for farmland thatare connected with existing national standards,and promote breakthroughs in key field technologies and methods,to gradually improve the technological system for farmland damage quantification.To achieve the goal of environment restoration and accurate valuation of agricultural products,it is necessary to standardize the identification and evaluation process of farmland environmental damage and improve the reliability of the assessment results.Keywords ：farmland;environmental damage;identification and assessment;technical need收稿日期：2023-10-30录用日期：2023-11-28作者简介：於方（1972—），女，山西太原人，博士，研究员，主要从事环境风险与损害鉴定评估、环境经济核算研究。
企业会计准则中英版
企业会计准则中英版Enterprise Accounting Standards (EAS)The goal of the EAS is to establish a sound and reliable financial reporting system that enables investors, creditors, and other stakeholders to make informed decisions based on accurate and relevant financial information. The standards cover various aspects of accounting, including recognition, measurement, presentation, and disclosure of financial transactions and events.The EAS are divided into several sections, each addressing specific accounting topics. These sections include:1. General Principles: This section lays out the fundamental concepts and principles that underpin the EAS. It provides guidance on the objectives of financial statements, the accrual basis of accounting, the going concern assumption, and materiality.3. Measurement of Assets and Liabilities: This section provides guidance on the valuation and measurement of assets and liabilities. It includes specific rules for various types of assets, such as property, plant, and equipment, investments, and financial assets. It also addresses the impairment of assets and the valuation of liabilities.4. Revenue Recognition: This section outlines the principles for recognizing revenue from the sale of goods, the rendering of services, and the use of assets by others. It covers issues such as the timing of revenue recognition, the allocation of revenue to multiple periods, and the treatment of discounts and rebates.6. Disclosure Requirements: This section sets out the disclosure requirements for financial statements. It covers both qualitative and quantitative disclosures, including the disclosure of accounting policies, contingencies, related party transactions, and segment reporting. It also addresses the disclosure of significant events and transactions that mayaffect the financial position and performance of an enterprise.The EAS have played a crucial role in enhancing the quality and reliability of financial reporting in China. They have contributed to the development of a robust accounting profession and improved corporate governance practices. By providing a standardized framework for financial reporting, the EAS have increased the credibility and transparency of Chinese enterprises, which has attracted more domestic and international investors.。
精选资产评估准则机器设备
✓ 第二、注册资产评估师为客户提供的是专业性服务，为保持高度的专业 水准，注册资产评估师必须严格遵守中国资产评估协会颁布的资产评估准则。 这些准则包括基本准则、职业道德准则、具体准则、评估指南和指导意见。
由于注册资产评估师所从事工作的重要性，要求注册资产评估师必须具 有高于一般道德标准的道德素养。除了业务准则，注册资产评估师在执业过 程中必须遵守《资产评估职业道德准则》，不得有违反职业道德准则的行为 及其他不恰当的行为。职业道德准则是资产评估准则的一个重要组成部分， 是其他准则的基础。 ✓ 第三、本准则是针对特定评估对象——机器设备而制定的具体准则，主 要涉及机器设备的评估原则、评估依据以及评估方法的应用等。本条款要求 注册资产评估师在从事机器设备评估时，应全面考虑其他相关准则对机器设 备评估的影响，正确处理与其他相关准则的协调问题。
会计英语术语中英文对照
会计英语术语国际会计术语英汉对照AccountAccounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 部审计Internal control structure 部控制结构Internal Revenue Service 国收入署Internal users 部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰Accounts payable 应付帐款Accounts receivable 应收帐款Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值ACE 美国商品交易所ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证[股市] 指由负责保管所存托外国股票的存托银行所发行一种表明持有人拥有多少外国股票(即存托股份)的收据。
矿业权评估准则(全)之欧阳育创编
中国矿业权评估师协会公告2007年第2号《〈中国矿业权评估准则〉体系框架》已经中国矿业权评估师协会第一届第二次常务理事会审议通过，现予公告。
中国矿业权评估师协会二○○七年五月十一日《中国矿业权评估准则》体系框架（2007年1月21日第一届第二次常务理事会审议通过，2007年5月11日中国矿业权评估师协会公告2007年第2号发布）中国矿业权评估准则体系由四个层次组成（详见附图），分别为：矿业权评估基本准则、矿业权评估规范、矿业权评估指南、矿业权评估指导意见。
一、矿业权评估基本准则包括《评估师职业道德基本准则》（Code）和《矿业权评估技术基本准则》（Standard）两部分。
前者规范职业道德行为，后者规范评估中的技术行为。
基本准则是强制性执行的行为准则，评估师必须遵守。
《评估师职业道德基本准则》是规范评估师执业行为的道德准绳，适用于矿业权评估师、矿产储量评估师及相关执业人员（执业会员），是对执业人员在职业道德方面的基本要求，主要规范专业胜任能力的把握、评估师与委托方和相关当事方的关系、评估师与其他评估师的关系、执业中必须遵守的行为守则（行规）和义务，以及不得从事的若干事项（禁则）等。
以后根据发展的需要，也可以对道德准则中的某些单项进一步细化规定。
《矿业权评估技术基本准则》是矿业权评估师在执行各种类型矿业权评估（探矿权、采矿权）、各种评估目的矿业权评估业务中必须遵守的技术方面的基本规定。
主要包括术语定义、评估适用范围、价值内涵、评估原则、评估执业胜任能力与责任、评估报告提交责任等强烈约束型内容。
二、矿业权评估技术规范（Guideline）矿业权评估技术规范是非强制性技术要求，但是最佳优化的方案，强烈建议评估师采用。
技术规范分为评估程序规范和评估方法规范两个部分。
评估程序规范，是关于矿业权评估师通过履行必要的程序完成评估业务、保证评估质量的规范。
评估程序规范的制定需要与目前我国矿业权评估行业的理论研究、实践发展、行业管理要求相结合。
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Role of each of the Committees
The Asset Appraisal Standards Committee meet to: 1) discuss the asset valuation standards to be announced by the MoF; 2) review and comment on the asset valuation standards to be announced by
Leading / Thinking / Performing
Valuation Standards System in China 中國資產評估准則体系
Since 1998, the Ministry of Finance (“MoF”) and the Chinese Appraisal Society started contemplating the establishment of an asset appraisal standards system in China.
Detailed Standards a) Procedural Standards
3. Assets Appraisal Standard – Valuation Report 4. Assets Appraisal Standard – Valuation Procedures 5. Assets Appraisal Standard – Engagement Letter 6. Assets Appraisal Standard – Work-files
Regarding Legal Entitlement of Subject Under Appraisal (1 Mar 2003)
(1 Sept 2001) (1 July 2008) (1 July 2008)
Valuation Guideline 10. Valuation Guideline for Financial Reporting
(31 Dec 2007)
Guiding Opinions
11. G uiding Opinion for Certified Professional Valuer
and 3) take up valuation-standards related research work. Apart from the members
discussed above, this committee also includes members from international societies like International Valuation Standards Committee, Society of the Chartered Business Valuation Appraisers of Canada, and international valuation firms like American Appraisal.
the CAS; 3) advise on the valuation standard related system, structure and projects; 4) opine on the important and professional issues related to the valuation
The Current Valuation Standards
In November 2007, MoF and CAS jointly announced the asset appraisal standards system, comprising 15 appraisal standards (the “Standards”), out of which 8 are new.
資產評估准則咨詢委員會: 1) 就資產評估准則制訂工作提供咨詢意見； 2) 參與有關資產評估准則的研究工作； 3) 承擔資產評估准則相關專項研究工作。
除上述成員外，資產評估准則咨詢委員會成員亦包括國際評估准則委員會成員、加 拿大特許企業價值評估師協會成員及美國評值等國際評估公司的代表。
評估准則
二零零七年十一月，財政部及中評協聯合公布資產評估准則體系，包括15項評估准
(1 July 2008) (1 July 2008) (1 July 2008) (1 July 2008)
b) Application Standards 7. Assets Appraisal Standard – Intangible Assets 8. Assets Appraisal Standard – Machinery & Equipment 9. Assets Appraisal Standard – Immovable Assets
With contributions from and the support of various experts and professional sector representatives, significant progress has been made. In November 2007, MoF established the Asset Appraisal Standards Committee while the Chinese Appraisal Society (“CAS”) established the Asset Appraisal Standards Technical Committee and the Asset Appraisal Standards Advisory Committee. These Committees comprise members from relevant government authorities (e.g. MoF, National Tax Bureau), supervisory authorities (e.g. State-owned Assets Supervision & Administration Committee, China Securities Regulatory Commission), academics, valuation industry, enterprises, financial industry, securities industry, legal profession, the CAS and societies like the China Association of Chartered Professional Accountants.
standards; and 5) advise on the detailed implementation of the valuation standards.
The Asset Appraisal Standards Technical Committee meet to: 1) review and comment on the asset valuation standards development plan; 2) review and comment on the draft or to be announced version of the
自一九九八年起，財政部（「財政部」）與中國資產評估協會開始研究探索建立中 國資產評估准則體系。
經各方專家努力及多個機搆的支持，有關工作已取得重大進展。二零零七年十一 月，財政部成立資產評估准則委員會，而中國資產評估協會（「中評協」）成立資 產評估准則技朮委員會及資產評估准則咨詢委員會。該等委員會成員包括相關政府 部門（如財政部及國家稅務局）、監管機搆（如國有資產監督管理委員會及中國證 券監督管理委員會）、學朮界、執業界、企業界、金融界、證券界、法律界、中評 協及諸如中國注冊會計師協會等社團的成員。
valuation standards; 3) organize valuation standards related research topic; 4) promote view exchange of international asset valuation standard; and 5) execute the work of Asset Appraisal Standards Committee.
The standards system comprises 2 parts – Professional Ethics Standard and Business Standards.
The Business Standards are classified into 4 categories – Basic Standards, Detailed Standards, Valuation Guideline and Guiding Opinions, as shown below.
Basic Standards 1. Assets Appraisal Standard – Basic Standard 2. Assets Appraisal Profession Ethics Standard
– Basic Standard
(1 May 2004) (1 May 2004)
各委員會的職責
資產評估准則委員會: 1) 討論財政部擬發布的資產評估准則； 2) 審議中評協擬發布的資產評估准則； 3) 對資產評估准則的體系，體例，結搆，立項等提供咨詢意見； 4) 對資產評估准則涉及的重大及專業性問題提供咨詢意見；及 5) 對資產評估准則的具體實施提供咨詢意見。
資產評估准則技朮委員會: 1) 審議資產評估准則制定計划； 2) 審議資產評估准則草稿或擬發稿并提出咨詢意見； 3) 組織評估准則相關的專題研究； 4) 推動資產評估准則國際交流；及 5) 承擔資產評估准則委員會辦公室相關工作。