UC知道这段摘要要怎么翻译成英语呢，十分感谢
来源：百度知道 编辑：UC知道 时间：2024/07/02 08:18:15
摘要：在资产评估方法的理论体系中，收益法无疑是最科学的方法，多年以来，许多经济学家对收益法作了大量的研究，对于资产的价值决定于未来预期收益的折现值都达成了共识，可以简单理解为下面的表达式：资产的评估价值=预期现金流量/折现率。这种方法能够契合资产价值的实质，能够真正体现资产的价值，容易被资产交易双方所接受，在理论上也具有非常坚实的基础。但是在实践运用过程中，还是有相当的困难。其中预期现金流量和折现率概念上比较抽象，在定量的问题上在实践中很难进行准确预测，带有较大的主观性。而对于折现率的测算尤其存在许多的争议，采用哪种方法进行折现率即资产回报率的测算是合理的，理论界有很多的观点，实际操作中也有不同的应用本论文从资产评估理论和实践出发，总结并分析了确定折现率的四种方法，即加权平均成本法、资金利润率法、累加法和系数法。 通过对资本资产定价模型以及预期回报模型比较，得出相对更为适合我国评估实践的测算折现率的方法是预期回报模型，即根据在评估过程中在市场上寻找与被评估资产可比性强的样本，根据样本的预期收益与市场价格的关系来测算被评估资产的折现率采用收益法进行测算。
Abstract: The asset valuation method in the theoretical system, the income method is undoubtedly the most scientific method, over the years, many economists have done a lot of earnings method of study, the decision for the value of the assets in the future discounted value of expected proceeds are reached a consensus can be simply understood as the expression of the following: an assessment of the value of assets = the expected cash flow / discount rate. This method can fit the real value of the assets that can truly reflect the value of the assets can be easily accepted by both asset transactions, in theory, also has a very solid foundation. However, in practical application process, there is still considerable difficulty. Which is expected to cash flow and discount rate is relatively abstract concept, the issue of quantitative in practice it is difficult to accurately predict, with greater subjectivity. Discount rate for the calculation there are a lot of controversy in particular