一、收益现值法。对资产期望的周期性收益转换为实现价值的一种评估方法。具体运用时可分为两种情况:一种是针对资产在某一特定时期内的收益,将其折现后确定重估价值;另一种情况是在假定企业连续经营的情况下,将企业预期收益折现后,再经资本化来确定重估价值。 (二)重置成本法。根据被评估资产的重置成本减去有形损耗、无形损耗、经济损耗等因素,确定资产的重估价值。在实际运用中,可以把重置成本大体上分为 First, the income present value method. The cyclical return on the expected assets is converted into an evaluation method to realize the value. The specific application can be divided into two cases: one is to determine the revaluation value after discounting the income of the asset within a certain period of time; the other is to assume that the enterprise operates continuously, After the expected earnings are discounted, the revaluation value is determined by capitalization. (b) Replacement of cost method. The revaluation value of an asset is determined based on the replacement cost of the evaluated asset minus the tangible loss, intangible loss, economic loss and other factors. In practice, the replacement cost can be roughly divided into