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在整体资产评估中,涉及到对被评估单位评估基准日银行存款的评估。银行存款从理论上讲,是无需评估的,因为其本身就是价值的衡量标尺,其特点决定了它的账面价值与评估目标所追求的价值定义是一致的。所以《评估操作规范》对其评估操作的规定也较简单。在《资产评估操作规范意见(试行)》中规定:“货币资金按核对无误后的账面价值作为评估值”。可见货币资金(含银行存款)的评估,仅为对账面价值进行核实。在核实过程中,对于银行存款主要是将各未达账项进行调整处理。在实际工作中,有些评估人员往往只要求被评估单位编制银行存款余额调节表,对单位与银行之间的未迭账项进行调节平衡,审核其平衡无误后,就据以确认单位的账面余额为核实值。对未达账项不按实际情况进行调整处理,就会影响银行存款核实值的准确,进而对整体资产的评估值也会产生影响。
In the overall asset evaluation, it involves the assessment of the assessed bank deposit on the base date. In theory, bank deposits need not be evaluated because they are themselves measures of value, and their characteristics determine that their book value is consistent with the value definition pursued by the evaluation objectives. Therefore, “Evaluation Practice” for its assessment of the operation of the rules is relatively simple. In the Opinions on the Practice of Asset Valuation (Trial), it states: “The book value of monetary funds after verification is used as the appraised value”. Visible monetary funds (including bank deposits) assessment, only to verify the book value. In the verification process, the bank deposits are mainly adjusted for all outstanding accounts. In actual work, some assessors often only require the assessed entity to prepare a reconciliation statement of bank balances, reconcile the unadjusted items between the unit and the bank, and after confirming that the balance is correct, the book balance of the unit is confirmed To verify the value. If the non-current accounts are not adjusted according to the actual situation, the accuracy of the bank deposit verification value will be affected, which in turn will affect the overall asset valuation.