资产评估报告是资产评估工作的总结。
Assets valuation report is the summary of whole appraisal works.
资产评估报告和验资报告。
分支机构不得以自己的名义出具资产评估报告。
No branch may issue any asset appraisal report in its own name.
依据注册资产评估师所掌握资产基本情况，评估报告中陈述的事项是客观的。
According to the basic information of assets which are mastered by the certified public valuer, the matters stated in the evaluation report should be objective.
我本人已经对评估报告中的被评估资产进行了调查。
I have made a personal inspection of the property that is the subject of this report.
财务报告评估：公正价值，企业合并，无形资产，商誉及减值分析，第三版。
Valuation for Financial Reporting: Fair Value, Business Combinations, Intangible Assets, Goodwill and Impairment Analysis, 3rd Edition .
注册资产评估师执行资产评估业务，编制和出具评估报告，应当遵守本准则。
CPA should observe this rule when performing services of assets evaluation, making up and issuing evaluation report.
注册资产评估师应当在评估报告中提供必要信息，使评估报告使用者能够合理理解评估结论。
CPA should provide necessary information in the evaluation report, so that report users can reasonably understand the conclusion of evaluation.
注册资产评估师应当清晰、准确地陈述评估报告内容，不得使用误导性的表述。
CPA should state the report clearly and accurately, and must not use misleading expression.
注册资产评估师执行与价值估算相关的其他业务，出具价值分析报告或者其他专业意见，可以参照本准则。
CPA may refer to this rule when performing other services related to price estimation, issuing Value Analysis Report or other professional opinions.
注册资产评估师执行与价值估算相关的其他业务，出具价值分析报告或者其他专业意见，可以参照本准则。
CPA may refer to this rule when performing other services related to price estimation, issuing Value Analysis Report or other professional opinions.
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