...;折现率;收益法 [gap=793]Key words: intangible assets, intangible assets valuation, discount rate, and income approach ...
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income and expenditure approach 收入和支出方法
We mainly use production approach and income approach, also develop expenditure accounting approach.
以生产法和收入法为主,也开展支出法核算。
Part Two: This part puts emphasis on the basic theory of Intangible Assets Valuation and Income Approach.
主要论述了无形资产评估的前提、对象和特点以及收益法的基础理论。
This paper systematically elaborated market comparison approach and income approach methods theory and some practical application in the assessment of non-wood forest assets.
本文系统地阐述了经济林资源资产评估中市场比较法和收益现值法的方法原理及其具体应用。
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