在价值评估过程中，涉及有形资产评估、无形资产评估和财务评价、财务测算、未来现金流的时间价值确定等。
Take the gauge of in the value in the process, involve the tangible assets evaluation, the immaterial assets evaluation, the finance calculate, the time value of the future cash flow certain etc.
首先是回顾企业并购及价值评估的相关基础理论，并界定非有形资产的内涵和外延。
First is the enterprise mergers and value assessment review of relevant theoretical foundation, and define the connotation and extension of the non-tangible assets.
首先是回顾企业并购及价值评估的相关基础理论，并界定非有形资产的内涵和外延。
First is the enterprise mergers and value assessment review of relevant theoretical foundation, and define the connotation and extension of the non-tangible assets.
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