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.
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.
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