#appraiser# Introduction The 2021 Asset Appraiser "Asset Appraisal Practice (1)" exam syllabus has been officially announced!

The Asset Appraiser Examination Syllabus stipulates the scope of the exam and clearly displays the content that candidates need to master in each chapter and the degree of mastery of each knowledge point. It is an important material for candidates to prepare for the exam. The following is the 2021 Asset Appraiser "Asset Appraisal"

"Practical 1" exam syllabus is provided for students' reference and study.

Chapter 1 Assessment of Current Assets and Liabilities 1. The purpose of the examination is to test the candidates' knowledge of assessment methods, assessment characteristics, specific assessment procedures, etc. of various types of current assets and common corporate liabilities, as well as their ability to analyze and solve practical problems in the assessment of current assets and liabilities.

.

2. Exam content and requirements (1) Contents to be mastered: 1. Specific methods of using market method and cost method to evaluate different types of materials, low-value consumables, products in progress, finished products and inventory commodities.

2. The basic formula for the assessment of accounts receivable; the method for determining the book balance, the amount of bad debt losses that have occurred, and the amount of possible bad debt losses; the bad debt ratio method and the aging analysis method among the methods for estimating possible bad debt losses.

3. Common methods for evaluating corporate liabilities.

(2) Familiar content 1. Characteristics of current asset assessment.

2. Characteristics of corporate liability assessment.

3. Current assets valuation objects, valuation purposes, and valuation methods.

4. Inventory evaluation procedures and inventory verification methods.

5. Valuation procedures and inventory verification methods for non-physical current assets.

6. Characteristics of accounts receivable evaluation.

7. Evaluation method of deferred expenses and prepaid expenses.

8. Calculation method of discounted value of bills receivable.

(3) Contents to understand: 1. The content and characteristics of current assets.

2. Characteristics of corporate liabilities.

3. Evaluation method of monetary assets.

4. Inventory types of real estate development companies.

5. Evaluation methods for various inventories of real estate development companies.

Chapter 2 Evaluation of Long-term Investment Assets 1. Examination Purpose Tests candidates’ specific evaluation of bond investment evaluation methods, stock investment evaluation methods, investment fund evaluation methods, long-term equity investment evaluation methods, characteristics of controlling equity evaluation, and long-term investment asset evaluation

procedures, understanding of the characteristics of equity valuations that lack control, and the ability to analyze and solve practical problems in the valuation of long-term investment assets.

2. Exam content and requirements (1) Contents to be mastered 1. Bond evaluation methods.

2. Stock evaluation method.

3. Evaluation methods for securities investment funds and partnership funds.

4. It has the characteristics of controlling equity evaluation.

5. Basic ideas for determining the evaluation results of controlling equity.

6. Use different methods to determine the evaluation results.

7. Equity valuation methods that lack control rights.

(2) Familiar content 1. Basic characteristics of investment fund evaluation.

2. Equity evaluation procedures and inventory verification methods for controlling rights.

3. Characteristics of equity evaluation that lacks control rights.

4. Lack of equity evaluation procedures and inventory verification methods for control rights.

(3) What you need to know: 1. Characteristics of bond investment.

2. Characteristics of stock investment.

3. Common types of investment funds.

4. Issues that should be paid attention to when evaluating investment funds.

5. Basic characteristics of long-term equity investment evaluation and issues that should be paid attention to.

Chapter 3 Machinery and Equipment Evaluation 1. The purpose of the examination is to test the candidates’ knowledge of machine and equipment evaluation methods, calculation and determination of important evaluation parameters, machine and equipment evaluation characteristics, machine and equipment evaluation inventory and verification, machine and equipment evaluation and depreciation, etc., as well as analysis and solution of machine and equipment

Ability to evaluate practical problems.

2. Exam content and requirements (1) Contents to be mastered 1. Calculation method of replacement cost of equipment body.

2. Calculation method of equipment transportation fees, installation fees, and basic fees.

3. Calculation method of ancillary costs of imported equipment.

4. Estimation method of physical depreciation.

5. Estimation method of functional depreciation.

6. Estimation method of economic depreciation.

7. Comparative factors of machinery and equipment in the market method.

8. The use and characteristics of direct comparison method.

9. Characteristics and applications of similar comparison method.

10. Application of income method.