简述机器设备评估的特点。
简述资产评估报告的作用。
简述正常评估、评估复核和评估咨询。
（名词解释）业务准则
（名词解释）职业道德准则
简述资产评估准则的第二层次即资产评估具体准则。
题目
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机器设备评估的特点
（1）一般不具备独立的获利能力。
（2）对于整体性的机器设备。评估人员在进行价值分析时应注意资产之间的有机联系对价值的影响，整体的价值不仅仅是单台设备价值的简单相加。
（3）影响机器设备磨损的因素很多。确定贬值往往需要逐台地对设备的实体状态进行调查、鉴定。
（4）除实体性贬值外，往往还存在功能性贬值和经济性贬值。
多做几道
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