资产评估复习要点整理第一章总论..................................................................................................................1一、资产评估定义.................................................................................................1二、资产评估十要素.............................................................................................1三、资产评估的目标、种类和特点.....................................................................4第二章资产评估的基本方法......................................................................................6一、市场法...........................................................................................................6二、收益法...........................................................................................................7三、成本法.........................................................................................................10第三章资产评估程序................................................................................................13一、资产评估程序定义.......................................................................................13二、资产评估通常的基本评估程序...................................................................13三、资产评估程序的重要性...............................................................................17第四章机器设备评估................................................................................................18一、成本法.........................................................................................................18二、市场法.........................................................................................................22三、收益法.........................................................................................................22第五章房地产评估....................................................................................................23一、土地使用权...................................................................................................23二、房地产评估方法（6种）............................................................................24三、在建工程评估（3种）................................................................................29第六章资源资产评估................................................................................................31一、自然资源的分类...........................................................................................31二、森林资源资产评估(4种).............................................................................31三、矿产资源资产评估.......................................................................................32第七章无形资产评估................................................................................................35一、无形资产概念和特性...................................................................................35二、无形资产评估方法（3种）........................................................................37三、专利资产和专有技术评估...........................................................................39四、版权评估.......................................................................................................40五、商标资产评估.............................................................
