2006 National Certified Asset Appraiser Examination Textbook "Financial Accounting"

Author: National Certified Asset Appraiser Examination Textbook Writing Committee
Publisher:
Publishing Date: 2006-04-01
Features: Asset appraisal emerged alongside the large-scale property rights changes, transactions, and other activities brought about by China's economic system reform and rapidly developed. Today, the asset appraisal industry has become an important intermediary service sector in the social and economic life. To further regulate the appraisal market order, strengthen the management of appraisal practitioners, improve the quality and work level of appraisers, and ensure the quality of appraisal work, the Ministry of Finance will conduct a comprehensive inspection of the qualifications and practice quality of appraisal institutions in accordance with the "Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Finance on Strengthening and Standardizing the Management of the Appraisal Industry." This is also an inspection and test for us, certified asset appraisers. As the entry point of the industry, the Certified Asset Appraiser Examination is not only designed to select outstanding talents for the industry but also to prepare for the establishment of various talents. To better organize the 2006 National Unified Certified Asset Appraiser Examination and serve candidates more effectively, the China Asset Appraisal Association has organized experts, professors, and professionals. Based on the examination scope determined by the "2006 National Certified Asset Appraiser Examination Syllabus," and combining the characteristics of the certified asset appraiser examination, this textbook series has been compiled. The textbook series is based on the 2006 National Certified Asset Appraiser Examination teaching materials, incorporating the latest achievements in asset appraisal research and practice. It has been supplemented and revised according to recent changes in national policies and regulations, and the content and structure of the original book have been appropriately adjusted and improved. The content of the textbook series aims to systematically and comprehensively reflect the knowledge, skills, and abilities required of a certified asset appraiser. It objectively and impartially introduces academic controversies that must be addressed and emphasizes the combination of theory and practice, as well as professional quality education and examination guidance, making the entire textbook series more systematic, scientific, and easy to understand. The entire textbook series consists of the following subjects:
- "Asset Appraisal," which focuses on introducing the theory, procedures, and methods of asset appraisal in China.
- "Economic Law," which focuses on introducing laws and regulations related to asset appraisal.
- "Financial Accounting," which focuses on introducing accounting knowledge related to asset appraisal.
- "Basic Principles of Mechanical and Electrical Equipment Appraisal," which focuses on introducing the basic knowledge of mechanical and electrical equipment that asset appraisers should possess.
- "Basic Principles of Construction Project Appraisal," which focuses on introducing the basic knowledge of construction projects that asset appraisers should possess.
The questions for the Certified Asset Appraiser Examination will primarily be based on the "2006 National Certified Asset Appraiser Examination Syllabus" and the content of this textbook series. Candidates should study in conjunction with the examination syllabus and the textbook series, paying attention to understanding and mastering the basic knowledge, theories, and skills related to it. To help candidates grasp the basic situation of the examination and gain a comprehensive understanding of relevant professional knowledge, we have also organized the compilation of reference materials such as "Comprehensive Practice Questions for the National Certified Asset Appraiser Examination" and "Comprehensive Collection of Relevant Laws and Regulations for the National Certified Asset Appraiser Examination" for reference during pre-examination training and self-study.