436 professional foundation of asset appraisal
First, the examination objectives
This examination course requires students to master the basic concepts, viewpoints, principles and analytical tools of economics. Master the basic concepts, principles and methods of asset evaluation and the basic contents of various asset evaluations; Master the basic concepts, theories, contents and analysis methods of financial management.
Second, the examination method and examination paper structure
This syllabus is applicable to the entrance examination for master students majoring in asset appraisal, and all enrollment institutions make their own propositions according to this syllabus. The examination of "Professional Basic Course" for asset appraisal postgraduates consists of economics, asset appraisal and financial management. Among them, economics accounts for 40%, asset evaluation accounts for 30%, and financial management accounts for 30%. The full mark of the "Professional Basic Course" exam for the master students majoring in asset appraisal is 150.
Third, the content of the exam
Part I Economics
(A) the examination content of economics.
1, demand, supply and market equilibrium
(1) demand and demand function, demand law, demand change and demand change
(2) Supply and supply function, supply change and supply change.
(3) Definition of elasticity, point elasticity, arc elasticity and geometric representation of elasticity.
(4) Price elasticity of demand, income elasticity of demand and cross elasticity of demand.
(5) The formation and adjustment of market equilibrium and the role of market mechanism.
(6) Price elasticity of demand and income
2, consumer behavior theory (1) the meaning of utility, cardinal utility theory and ordinal utility theory, the basic hypothesis of utility (2) total utility and marginal utility, the law of diminishing marginal utility (3) indifference curve, budget line and consumer equilibrium (4) substitution effect and income effect, Hicks method and Lawsky method, Giffen commodity 3, production theory (/kloc-0) Average product and marginal product, three-stage production theory (3) equal production line, equal cost line and economic zone of production (4) Cobb-Douglas production function, CES production function 4, cost theory (1) accounting cost and economic cost, accounting profit and economic profit (2) short-term cost function and short-term cost curve family (2) scale economy and diseconomy, measurement and change of scale reward. Macroeconomic fundamentals (1) national income accounting (2) the concept and accounting scope of GDP (3) three calculation methods of GDP (4) the relationship between GDP and GNP (2) the requirements of economics examination 1, demand, supply and market equilibrium (1) Understand the concept of demand and its influence. Grasp the demand function and demand law, grasp the conditions for the establishment of demand law, be able to use demand law to analyze problems, and master the difference between demand change and demand change, line point movement and line movement; (2) Understand the concept of supply, the main factors affecting supply, the supply function and the difference between supply change and supply change; (3) Master the definition and characteristics of elasticity, master two calculation methods of point elasticity and arc elasticity, and apply calculation in practice to master the geometric representation of elasticity; (4) Master the concepts and calculation formulas of price elasticity of demand, income elasticity of demand and cross elasticity of demand, and master the range of various elasticity and its classification significance to commodities; (5) Understand the formation process of market equilibrium, understand various factors affecting supply and demand and their influence direction, master and flexibly use supply and demand analysis tools, and analyze the influence of various factors on market equilibrium; (6) Grasp the relationship between demand price elasticity and total income. 2. Consumer behavior theory (1) understands the meaning of utility, the difference between cardinal utility theory and ordinal utility theory, and the basic assumption of utility; (2) Master the concepts of total utility and marginal utility and their mathematical expressions, understand the law of diminishing marginal utility, and master their mathematical expressions; (3) Understand the meaning of indifference curve, grasp the meaning, geometric explanation and mathematical expression of marginal substitution rate, understand the law of marginal substitution rate decline, and master the meaning of budget line and the mathematical expressions of its slope and intercept; Master the derivation of consumer equilibrium, understand the conditions of consumer equilibrium, and analyze consumers' decisions by using the conditions of consumer equilibrium; (4) To understand the concepts of substitution effect and income effect, the price effect can be decomposed into substitution effect and income effect by Hicks method and Lausky method, and normal products, inferior products and Ji Fen products can be judged according to the decomposition results.
3. Production theory (1) understands the meaning of production process and production function, grasps the difference between short-term and long-term, and grasps the law of diminishing marginal returns and its scope of application; (2) To master the concepts of total product, average product and marginal product and their mathematical forms and geometric representations, the curve forms of total product, average product and marginal product and their interrelationships, and the three-stage theory of production; (3) Mastering the concepts and characteristics of equal yield line and equal cost line, and mastering the meaning, geometric explanation and mathematical expression of marginal rate of technical substitution, we can deduce the conditions of producer equilibrium, understand the conditions of producer equilibrium and use them to calculate the optimal combination of factors, understand the analysis of production economic zone and understand the relationship between production economic zone and production three-stage theory; (4) Grasp the economic significance of the forms and parameters of Cobb-Douglas production function and CES production function. 4. The cost theory (1) deeply understands the differences between accounting cost and economic cost, accounting profit and economic profit; (2) Understand the application scope of short-term cost function, and master the type, shape and relationship of short-term cost curve; (3) Understand the applicable scope of long-term cost function, and master the type, shape and relationship of long-term cost curve; Grasp the concept, measurement method and geometric expression of scale return, grasp the general law of scale return first increasing, then leveling off and finally decreasing, grasp the difference between scale return increasing and marginal return decreasing, understand that the original reason of scale return change is scale economy and scale diseconomy, and grasp the reasons of scale economy and scale diseconomy; (4) Grasp the relationship between long-term cost curve and short-term cost curve, and understand the relationship between cost curve and production function. 5. Macroeconomics Foundation (1) Understand the thought and basic system of national income accounting; (2) Mastering the concept and accounting scope of GDP can determine which activities are not included in GDP; (3) Mastering the three calculation methods of GDP and actually calculating GDP according to the given data, mastering the main features and analysis functions of GDP, and understanding the main shortcomings and advantages of GDP; (4) Grasp the relationship between GDP and GNP, and understand the respective scope of application of the two indicators. Part II Asset Appraisal (1) Examination content of asset appraisal 1, basic theory of asset appraisal (1) Concept and characteristics of asset appraisal (2) Meaning and classification of assets (3) Specific purpose of asset appraisal (4) Value type of asset appraisal (5) Principles of asset appraisal 2. Basic methods of asset appraisal (65438+) Definition, preconditions, application, advantages and disadvantages of cost method, procedures for using cost method and estimation of targets in cost method (3) Definition, preconditions, application, advantages and disadvantages of income method, procedures for using income method and estimation of targets in income method (4) Relationship between asset evaluation methods and selection of asset evaluation methods (3) Evaluation of machinery and equipment.
(3) Composition and estimation of replacement cost of machinery and equipment, physical depreciation, functional depreciation and economic depreciation of machinery and equipment and their estimation; (4) Basic steps and comparative factor analysis of using market method to evaluate machinery and equipment; (4) Concept, characteristics and evaluation procedures of real estate evaluation (1); (2) Characteristics, factors and principles of building evaluation; (3) Building evaluation cost method, market method and residual evaluation method (3). Factors affecting real estate prices and principles of land use right evaluation (5) Market method, income method, cost method and hypothetical development method of land use right evaluation 5. Intangible Assets Appraisal (1) Characteristics and classification of intangible assets, factors affecting the appraisal value of intangible assets, procedures of intangible assets appraisal (2) Functional characteristics and appraisal premise of intangible assets, application of income method in intangible assets appraisal and determination of technical and economic indicators (3) Cost characteristics of intangible assets, application of cost method in intangible assets appraisal (4) Patent appraisal, non-patented technology appraisal method and analysis of influencing factors (5) Trademark evaluation method (6) Characteristics and evaluation methods of goodwill (6) Current assets evaluation (1) Characteristics and procedures of current assets evaluation (2) Material evaluation, work-in-process evaluation, finished goods evaluation and inventory evaluation (3) Accounts receivable, prepayments and bills receivable. Evaluation of cash and various deposits. Evaluation of long-term investment and other assets (1) Characteristics and procedures of long-term investment evaluation (2) Evaluation methods of listed bonds and listed stocks, unlisted bonds and unlisted stocks (3) Evaluation methods of equity investment (generally using income method) (4) Definition of other assets as assets evaluation objects and evaluation methods of other assets 8. Enterprise value evaluation (1) Enterprise. Object, scope and evaluation procedure of enterprise value evaluation (3) Application of income method in enterprise value evaluation (4) Application of asset-based method and market method in enterprise value evaluation 9. Concept, types and functions of asset appraisal report (1) (2) Basic contents of asset appraisal report (3) Utilization of asset appraisal report (10) Asset appraisal criteria (1) Necessity of formulating asset appraisal criteria in China (2) Content of asset appraisal criteria system in China (2) Examination requirements of asset appraisal (2)
(3) Understand and master the definition, meaning and function of various asset appraisal values, and be familiar with the factors that determine and influence the value types. (4) Understand the principles of asset appraisal. Basic methods of asset appraisal (1) Deeply understand the meanings, application premises and application procedures of market method, cost method and income method (2) Grasp the estimation and determination of various indicators and parameters in the application of market method, cost method and income method (3) Grasp how to choose asset appraisal method (3) Evaluate machinery and equipment (1) Understand the verification and appraisal methods of machinery and equipment (2) Be able to use them. Be able to understand and estimate the substantial depreciation, functional depreciation and economic depreciation of machinery and equipment (4) master the method of estimating the replacement cost of imported equipment (5) master the steps of evaluating machinery and equipment by market method (4) master the concept and characteristics of real estate (1). Can scientifically define the meaning of real estate, understand the characteristics of buildings and land use rights, and deeply understand the characteristics of real estate appraisal. (3) To master the principle, scope of application, application and procedures of building evaluation market method. Familiar with the method of building residual value evaluation (4) Understand the price system of land assets and the principle of land use right evaluation (5) Master the market method, income method, cost method and hypothetical development method of land use right evaluation. 5. Intangible assets appraisal (1) clarifies the connotation and rights of intangible assets. Understand the factors that affect the evaluation value of intangible assets (2) Understand the functional characteristics and evaluation premise of intangible assets (3) Grasp the evaluation characteristics of intangible assets such as patent rights, non-patent technologies and trademark rights, and grasp the estimation methods of their values (4) Grasp the methods of predicting intangible assets' income and estimating profit sharing rate (5) Grasp the characteristics of goodwill and clarify the difference between trademark rights and goodwill. Current assets appraisal (1) Understand the characteristics and procedures of current assets appraisal (2) Grasp the appraisal materials, methods of products in process and finished products (2) Grasp the methods of evaluating accounts receivable (3) Grasp the main basis for evaluating prepaid expenses (7) Evaluate long-term investment and other assets (1) Understand the characteristics of long-term investment appraisal (2) Be able to use it correctly. Enterprise value evaluation (1) can scientifically define the nature, characteristics and significance of enterprise value, grasp the characteristics of enterprise value evaluation (2) grasp the factors that affect enterprise value evaluation (3) grasp the income method of enterprise value evaluation, grasp various parameters in the application of the method (4) grasp the advantages and limitations of asset-based method to evaluate enterprise value (6) grasp the model of market method to evaluate enterprise value and its advantages and disadvantages. Assets Appraisal Report (9)