评估

评估http://blog.esnai.com/accliu/category/19366.html评估accliuzh-CHS.Text Version 0.958.2004.214accliu啥时会计事务所股东非要求是CPA呢？http://blog.esnai.com/accliu/archive/2008/06/03/295903.htmlTue, 03 Jun 2008 11:51:00 GMThttp://blog.esnai.com/accliu/archive/2008/06/03/295903.htmlhttp://blog.esnai.com/accliu/comments/295903.htmlhttp://blog.esnai.com/accliu/archive/2008/06/03/295903.html#Feedback2http://blog.esnai.com/accliu/comments/commentRss/295903.htmlhttp://blog.esnai.com/accliu/services/trackbacks/295903.html刚才查资料，看到设立评估所有《<b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 18pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体">非注册资产评估师合伙人（股东）审核表》，<font size="3">其中要求： <div align="center"> <div align="center"> <table class="MsoNormalTable" style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; WIDTH: 437.4pt; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-yfti-tbllook: 480; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext" cellspacing="0" cellpadding="0" width="583" border="1"> <tbody> <tr style="HEIGHT: 22.45pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes; page-break-inside: avoid"> <td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 307.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 22.45pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt" width="411"> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ascii-font-family: 'MS Song, ??, Beijing'; mso-hansi-font-family: 'MS Song, ??, Beijing'">专职在资产评估机构工作：</span><span lang="EN" style="FONT-SIZE: 12pt; FONT-FAMILY: MS Song, ??, Beijing; mso-bidi-font-family: 黑体"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></span></p></td></tr> <tr style="HEIGHT: 22.45pt; mso-yfti-irow: 1; page-break-inside: avoid"> <td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 307.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 22.45pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="411"> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ascii-font-family: 'MS Song, ??, Beijing'; mso-hansi-font-family: 'MS Song, ??, Beijing'">具有大学本科以上学历：</span><span lang="EN" style="FONT-SIZE: 12pt; FONT-FAMILY: MS Song, ??, Beijing; mso-bidi-font-family: 黑体"><o:p></o:p></span></p></td></tr> <tr style="HEIGHT: 23.4pt; mso-yfti-irow: 2; page-break-inside: avoid"> <td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 307.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 23.4pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="411"> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ascii-font-family: 'MS Song, ??, Beijing'; mso-hansi-font-family: 'MS Song, ??, Beijing'">从事经济、会计、管理、法律、工程技术等相关专业（以下简称资产评估相关专业）管理工作</span><span lang="EN" style="FONT-SIZE: 12pt; FONT-FAMILY: MS Song, ??, Beijing; mso-bidi-font-family: 黑体"><font face="Times New Roman">8</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ascii-font-family: 'MS Song, ??, Beijing'; mso-hansi-font-family: 'MS Song, ??, Beijing'">年以上，或具有资产评估相关专业高级职称：</span><span lang="EN" style="FONT-SIZE: 12pt; FONT-FAMILY: MS Song, ??, Beijing; mso-bidi-font-family: 黑体"><o:p></o:p></span></p></td></tr> <tr style="HEIGHT: 25.05pt; mso-yfti-irow: 3; page-break-inside: avoid"> <td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 307.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 25.05pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="411"> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ascii-font-family: 'MS Song, ??, Beijing'; mso-hansi-font-family: 'MS Song, ??, Beijing'">职业道德良好，未受过刑事处罚，未在资产评估相关专业工作中受行政处罚、行业惩戒：</span><span lang="EN" style="FONT-SIZE: 12pt; FONT-FAMILY: MS Song, ??, Beijing; mso-bidi-font-family: 黑体"><o:p></o:p></span></p></td></tr> <tr style="HEIGHT: 24.9pt; mso-yfti-irow: 4; page-break-inside: avoid"> <td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 307.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 24.9pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="411"> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ascii-font-family: 'MS Song, ??, Beijing'; mso-hansi-font-family: 'MS Song, ??, Beijing'">经全体合伙人或股东同意，并由资产评估机构全体职工讨论通过：</span><span lang="EN" style="FONT-SIZE: 12pt; FONT-FAMILY: MS Song, ??, Beijing; mso-bidi-font-family: 黑体"><o:p></o:p></span></p></td></tr> <tr style="HEIGHT: 24.9pt; mso-yfti-irow: 5; page-break-inside: avoid"> <td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 307.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 24.9pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="411"> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ascii-font-family: 'MS Song, ??, Beijing'; mso-hansi-font-family: 'MS Song, ??, Beijing'">所持资产评估机构出资额应当低于股东平均水平，且不得高于</span><span lang="EN" style="FONT-SIZE: 12pt; FONT-FAMILY: MS Song, ??, Beijing; mso-bidi-font-family: 黑体"><font face="Times New Roman">10%</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ascii-font-family: 'MS Song, ??, Beijing'; mso-hansi-font-family: 'MS Song, ??, Beijing'">：</span><span lang="EN" style="FONT-SIZE: 12pt; FONT-FAMILY: MS Song, ??, Beijing; mso-bidi-font-family: 黑体"><o:p></o:p></span></p></td></tr> <tr style="HEIGHT: 24.9pt; mso-yfti-irow: 6; page-break-inside: avoid; mso-yfti-lastrow: yes"> <td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 307.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 24.9pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt" width="411"> <p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 12pt"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 黑体; mso-ascii-font-family: 'MS Song, ??, Beijing'; mso-hansi-font-family: 'MS Song, ??, Beijing'">参加中国资产评估协会举办的专项培训，并考核合格：</span><span lang="EN" style="FONT-SIZE: 12pt; FONT-FAMILY: MS Song, ??, Beijing; mso-bidi-font-family: 黑体"><o:p></o:p></span></p></td></tr></tbody></table></div> <div align="center"> </div> <div align="center">除了最后一条稍有难度外，其他几条都好满足，为啥注册会计师法不这样规定呢？</div></div></font></span></b><img src ="http://blog.esnai.com/accliu/aggbug/295903.html" width = "1" height = "1" />accliu才发现河南省资产评估协会网站开通了，并搜集了其法规http://blog.esnai.com/accliu/archive/2008/05/30/294785.htmlFri, 30 May 2008 06:48:00 GMThttp://blog.esnai.com/accliu/archive/2008/05/30/294785.htmlhttp://blog.esnai.com/accliu/comments/294785.htmlhttp://blog.esnai.com/accliu/archive/2008/05/30/294785.html#Feedback0http://blog.esnai.com/accliu/comments/commentRss/294785.htmlhttp://blog.esnai.com/accliu/services/trackbacks/294785.html<p><a href="http://law.esnai.com/law_show.asp?LawID=46661" target="_blank"><font color="red">河南省资产评估协会</font>关于开展资产评估行业征文活动的通知</a> </p> <p><a href="http://law.esnai.com/law_show.asp?LawID=46659" target="_blank"><font color="red">河南省资产评估协会</font>关于资产评估业务信息报备工作有关问题的通知</a> </p> <p><a href="http://law.esnai.com/law_show.asp?LawID=46662" target="_blank">河南资产评估协会关于开通<font color="red">河南省资产评估协会</font>网站的通知</a> </p> <p><a href="http://law.esnai.com/law_show.asp?LawID=46642" target="_blank"><font color="red">河南省资产评估协会</font>关于开展资产评估机构综合评价工作的通知</a> </p><img src ="http://blog.esnai.com/accliu/aggbug/294785.html" width = "1" height = "1" />accliu资产评估工作底稿http://blog.esnai.com/accliu/archive/2008/05/07/288815.htmlWed, 07 May 2008 12:22:00 GMThttp://blog.esnai.com/accliu/archive/2008/05/07/288815.htmlhttp://blog.esnai.com/accliu/comments/288815.htmlhttp://blog.esnai.com/accliu/archive/2008/05/07/288815.html#Feedback0http://blog.esnai.com/accliu/comments/commentRss/288815.htmlhttp://blog.esnai.com/accliu/services/trackbacks/288815.html<table height="59" cellspacing="0" cellpadding="0" width="95%" align="center" border="0"> <tbody> <tr> <td class="font"> <p>   视野评估版汪版主传上去的那套很好。下面这套为传统式的.</p> <p><a href="http://www.jxdjg.com/bgxz_view.asp?id=89">http://www.jxdjg.com/bgxz_view.asp?id=89</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144138199.doc" target="_blank">评估底稿目录.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144345709.doc" target="_blank">资产评估复核记录表.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/2005121014447542.doc" target="_blank">资产评估委托方承诺函.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144429606.doc" target="_blank">资产评估项目洽谈表.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144447517.doc" target="_blank">资产占有方基本情况表.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144526588.doc" target="_blank">项目风险初步评价表.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144546859.doc" target="_blank">评估项目分析表.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/2005121014463473.doc" target="_blank">评估对象及范围表.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144626326.doc" target="_blank">项目进度及人员安排.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144724485.doc" target="_blank">机器设备评估作业分析.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144750486.doc" target="_blank">房屋建筑物现场勘查表.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144814521.doc" target="_blank">房屋建筑物评估技术鉴定表.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144838825.doc" target="_blank">土地使用权评估工作程序执行表.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/doc.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144852469.doc" target="_blank">土地使用权评估基本事项说明表.doc</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/xls.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144912572.xls" target="_blank">存货-产成品清查评估明细表.xls</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/xls.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144929133.xls" target="_blank">存货-机物料清查评估明细表.xls</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/xls.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210144955795.xls" target="_blank">存货-原材料盘点表.xls</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/xls.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210145017245.xls" target="_blank">固定资产-机器设备清查评估明细表.xls</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/xls.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210145028922.xls" target="_blank">固定资产-房屋建筑物清查评估明细表.xls</a></p> <p><img src="http://www.jxdjg.com/ewebeditor/sysimage/file/xls.gif" border="0" /><a href="http://www.jxdjg.com/ewebeditor/UploadFile/20051210145036496.xls" target="_blank">无形资产-土地使用权清杳评估明细表.xls</a></p></td></tr></tbody></table><img src ="http://blog.esnai.com/accliu/aggbug/288815.html" width = "1" height = "1" />accliu学做评估遇到的问题http://blog.esnai.com/accliu/archive/2008/04/29/286618.htmlTue, 29 Apr 2008 01:40:00 GMThttp://blog.esnai.com/accliu/archive/2008/04/29/286618.htmlhttp://blog.esnai.com/accliu/comments/286618.htmlhttp://blog.esnai.com/accliu/archive/2008/04/29/286618.html#Feedback0http://blog.esnai.com/accliu/comments/commentRss/286618.htmlhttp://blog.esnai.com/accliu/services/trackbacks/286618.html<p>问题一、<span class="font14 color-shBlue"><strong>盘盈的存货应该反映在原材料清查评估明细表中的调整后账面价值里还是直接以评估值列示？</strong></span></p> <p><span class="font14 color-shBlue"><strong>在评估版面搜了一下，有网友问过</strong></span></p> <p><span class="font14 color-shBlue"> <table cellspacing="1" cellpadding="2" width="98%" align="center" border="0"> <tbody> <tr> <td class="bgColor" align="left">   <img src="http://club.esnai.com/club/bbs/images/emote/mood1.gif" align="absMiddle" vspace="2" /> <a class="title" href="http://club.esnai.com/club/bbs/ShowAnnounce.asp?ID=2901165" target="_self">同意直接以账面值列示</a> <span class="color"><无内容></span><span class="color"> - jingwan <em>2005-12-31 15:06:38</em> </span><font class="color">[ID:2901165 点击:23]</font> <span class="color">(0 Bytes) </span><font color="red">(0)</font> </span></td></tr> <tr> <td class="bgColor" align="left">     <img src="http://club.esnai.com/club/bbs/images/emote/mood1.gif" align="absMiddle" vspace="2" /> [<font color="#008080">原创</font>] <a class="title" href="http://club.esnai.com/club/bbs/ShowAnnounce.asp?ID=2901112" target="_self">坚决同意xiexiuzheng!</a> <span class="color"><无内容></span><span class="color"> - ksg <em>2005-12-31 14:47:23</em> </span><font class="color">[ID:2901112 点击:41]</font> <span class="color">(0 Bytes) </span><font color="red">(1)</font> </span></td></tr> <tr> <td class="bgColor" align="left">     <img src="http://club.esnai.com/club/bbs/images/emote/mood1.gif" align="absMiddle" vspace="2" /> <a class="title" href="http://club.esnai.com/club/bbs/ShowAnnounce.asp?ID=2900840" target="_self">应该在调整后账面值中进行反映，因为系盘盈，应作为清查调整事项处理</a> <span class="color"><无内容></span><span class="color"> - xiexiuzheng <em>2005-12-31 13:12:47</em> </span><font class="color">[ID:2900840 点击:37]</font> <span class="color">(0 Bytes) </span><font color="red">(0)</font> </span></td></tr> <tr> <td class="bgColor" align="left">     <img src="http://club.esnai.com/club/bbs/images/emote/mood1.gif" align="absMiddle" vspace="2" /> <a class="title" onmouseover="">内容摘要</b>：'+ '盘盈的存货在明细表上一般只能反映出名称和规格型号，其账面价值和调整后账面价值为零，其评估值应该是其现实市场价值。' +''); return true;" onmouseout="nd(); return true;" href="http://club.esnai.com/club/bbs/ShowAnnounce.asp?ID=2900553" target=_self>盘盈的存货在一般情况下是没有办法确定其调整后的价值的。</a> <span class="color">- 天意 <em>2005-12-31 11:18:03</em> </span><font class="color">[ID:2900553 点击:48]</font> <span class="color">(112 Bytes) </span><font color="red">(1)</font> </span></td></tr> <tr> <td class="bgColor" align="left"> <p>     <img src="http://club.esnai.com/club/bbs/images/emote/mood1.gif" align="absMiddle" vspace="2" /> <a class="title" href="http://club.esnai.com/club/bbs/ShowAnnounce.asp?ID=2899923" target="_self">直接以评估值列示！</a> <span class="color"><无内容></span><span class="color"> - whb_73 <em>2005-12-30 22:46:36</em> </span><font class="color">[ID:2899923 点击:44]</font> <span class="color">(0 Bytes) </span><font color="red">(1)</font> </p> <p> </p> <p> <table class="bgColor" cellspacing="1" cellpadding="0" width="98%" align="center" border="0"> <tbody> <tr> <td class="bgColor-liBlue title-padding"><span class="font14 color-shBlue"><strong>盘盈的存货在一般情况下是没有办法确定其调整后的价值的。</strong></span><br /><span class="color">2005-12-31 11:18 <a href="http://club.esnai.com/club/bbs/userColumn.asp?name=%CC%EC%D2%E2&info=0" target="_blank">天意</a> 发表于[<a href="http://club.esnai.com/club/bbs/list.asp?boardid=148">评估业务探讨</a>]版面　<a class="title" href="javascript:history.go(-1)">快速返回</a> </span></td></tr> <tr> <td class="bgColor-grey ct-padding" valign="top" align="left"> <p><span class="font14 line-height">盘盈的存货在明细表上一般只能反映出名称和规格型号，其账面价值和调整后账面价值为零，其评估值应该是其现实市场价值。</span></p> <p><a href="http://club.esnai.com/club/bbs/userColumn.asp?name=%CC%EC%D2%E2&info=0" target="_blank">天意版主的意见有道理</a></p> <p> </p> <p>待续</p> <p><span class="font14 line-height"></span> </p> <p><span class="font14 line-height"></span> </p></td></tr></tbody></table></span></p></td></tr></tbody></table></span></p><img src ="http://blog.esnai.com/accliu/aggbug/286618.html" width = "1" height = "1" />