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dc.contributor.advisor屈文洲
dc.contributor.author骆丁辉
dc.date.accessioned2016-02-14T02:51:13Z
dc.date.available2016-02-14T02:51:13Z
dc.date.issued2009-03-27 16:09:44.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/29034
dc.description.abstract企业价值评估的方法有四种:资产基础法、市场比较法、收益法和实物期权估价法。市场比较法很难找到类似的交易案例建立对比关系,实物期权估价法只适用于特殊企业或特定行为,所以常用的方法是资产基础法和收益法。 房地产企业主要业务是开发房地产项目,在刚取得土地或者开发完成时无论采用资产基础法还是收益法都不成问题。但在开发过程中房地产企业投入资本同时也在通过预售回收资本,现金流是交叉的,采用静态假设开发法以及其他静态方法无法满足要求,最终我们仍然只能使用收益法评估在开发房地产公司。 房地产企业是项目制的,且多数只是为了开发一个项目;在开发过程中,达到预售标准之后即可销售,但收入确认时间却是在开发的房产交...
dc.description.abstractThere are four ways to evaluate real estate enterprises:Asset-based method;Market comparison method; Income present worth method and Real option method. Asset-based method and Income present worth method are universally adopted, because usually it is difficult to seek similar cases to make comparison,and Real option method can only applied to specialized enterprises and deeds. The major task of r...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=19716&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=20808
dc.subject房地产企业
dc.subject收益法
dc.subject自由现金流
dc.subjectreal estate enterprise
dc.subjectincome present worth method
dc.subjectfree cash flow
dc.title收益法在房地产企业价值评估中的应用
dc.title.alternativeImplement of Income Present Worth Method in the Valuation of Real Estate Industry
dc.typethesis
dc.date.replied2008-12-06
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院会计系_会计硕士(MPACC)
dc.description.note学号:X2005157127


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