1. The assets evaluation of a company usually includes: present value method of income, replacement cost method, current market price method, etc.
(1) Income present value method refers to an evaluation method that takes the present value of expected future income of long-term assets to be evaluated as the standard for estimating the present value of assets at a reasonable discount rate;
(2) The replacement cost method refers to an evaluation method that takes the possible cost of repurchasing the assets to be evaluated as the standard for estimating the present value of the assets;
(3) The current market price method refers to the evaluation method that takes the current market price of the assets being evaluated as the standard for estimating the present value of the assets.
2. Legal basis: Article 47 of the State-owned Assets Law of Enterprises.
Where a wholly state-owned enterprise, a wholly state-owned company or a state-owned capital holding company merges, divides, reorganizes or transfers major property, and invests in foreign countries with non-monetary property, or there are other circumstances in which assets should be evaluated according to laws and regulations, administrative regulations and the articles of association of the enterprise stipulate that relevant assets should be evaluated according to regulations. The liquidation price method refers to the method of evaluating the value of the assessed assets based on the realizable value at the time of liquidation.
2. What are the company's assets?
1. Assets are the sum of the company's capital and liabilities. Including fixed assets, current assets and deferred assets:
(1) Fixed assets include buildings, equipment, means of transport, long-term investment, long-term creditor's rights, intellectual property rights and other rights;
(2) Current assets include cash, marketable securities, deposits, inventories and short-term creditor's rights;
(3) Deferred assets refer to expenses that should be amortized year by year.
2. Assets are the material basis of the company's liability to creditors. The assets of the company are inconsistent with the registered capital of the company. The company's assets include all tangible assets and intangible assets, and tangible assets include fixed assets and current assets. Company capital refers to the funds needed to ensure the normal operation of the company during its establishment. As a limited liability company, it is the biggest loss that the company can bear and the initial assets of the company. In a narrow sense, company capital refers to the company's assets in the form of money, and in a broad sense, it refers to all the assets that can be realized by the company.