收益现值标准
收益现值标准
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公路经营权是依托于公路的无形资产,对其转让可采用收益现值估价标准进行评估。
The highway management authority is an invisible assets based on highways and the transferring of it can be evaluated by the evaluating criteria of the present value of income .
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技术资产是指含有技术内容的无形资产,现行的技术资产评估普遍采用重置成本、现行市价、收益现值等评估标准及方法。
Technical asset refers to a type of intangible asset with technical contents . Current its evaluation methods are widely adopted by such ways : replacement cost , current market price , current earning value , etc.