简述机器设备的特点。
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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机器设备及其分类
1.机器设备作为主要劳动手段，属于会计学中所称的固定资产，具有单位价值高、使用期限长的特点。这就要求评估者应充分认识其功能的适用性和可能的风险性。
2.机器设备属于动产类资产，与房地产比较，评估值高低与其所处地域不具有直接关系。
3.机器设备属于有形资产，但同时要考虑附着于机器设备中的无形资产。
4.机器设备更新换代比较快，对于政策规定的高耗能、低效能、污染大的机器设备，尽管实体成新程度高，但仍应按低值甚至按报废处理。
多做几道
最新试题
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该科目易错题
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
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- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB CedarC FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D Make them weak.
- （）AissueBpassedCdebateDanotherE otherF internationalGrelatedH influenceIsawJprofessorKnationalLcomfortable
- （）AissueB passedCdebateDanotherEotherF internationalG relatedHinfluenceIsawJprofessorK nationalLcomfortable
- （）A issueBpassedC debateDanotherE otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable