业界人士为了证明最糟糕的时期已经过去已是绞尽脑汁，然而由于历史标准的影响以及同金融危机前的情况相比，各企业的恢复状况依然差强人意，对于企业的资产评估价值依然不高。
They have rallied decisively enough to inspire confidence that the worst is over, yet valuations are still depressed by historic standards and when compared with past recoveries from financial crises.
目前对企业价值进行评估的方法，主要有资产价值基础法、现金流量折现法、相对比较乘数法等。
There are a lot of methods to evaluate enterprise's value at present, such as assets value method, discounted cash flow method, and so on.
首先是回顾企业并购及价值评估的相关基础理论，并界定非有形资产的内涵和外延。
First is the enterprise mergers and value assessment review of relevant theoretical foundation, and define the connotation and extension of the non-tangible assets.
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 .
为了如实反映企业获取超额收益的能力，对商誉应予确认，可以采用定期评估的方法，以便在资产负债报表中如实反映商誉的价值。
We should recognize them for representing the earnings resulting from Goodwill correctly, and appraising the enterprises for the number of Goodwill in the balance sheet periodically.
本文侧重分析从营销角度进行的品牌评估，采用模糊综合评价方法，评估企业品牌价值，帮助企业提高品牌资产管理工作。
Based on an analysis of brand evaluation in terms of marketing, th is paper introduces fuzzy method in evaluation of brand value so as to help improve the management of brand assets.
合理的目标企业价值是兼并收购顺利进行的基础，资产评估方法是实现评定估算目标企业价值的技术手段。
The exact assessment of target corporation value is considered to be the basis of the merger activity, and appraisal method is the technical way to appraise the assets value.
借鉴无形资产评估方法中的收益现值法，提出了企业形象资产价值的评估方法。
The paper established valuation methods of corporate identity assets according to earnings present value methods of intangible assets valuation methods.
在使用收益法对企业资产进行价值评估中，对销售额的预测是收益预测的关键和难点。
Sells forecast is hard but crucial to expect income when a business is appraised by income approach.
本文首先运用直接比较法，而不再采用传统的现金流折现法，对高新技术企业财务资产价值进行评估，以此作为高新技术企业第一部分价值构成。
In this thesis, we do not adopt the traditional expected cash flow approach, but choose the direct comparison method. This results the first part of the enterprise value.
品牌作为一个企业最有价值的无形资产，越来越受到众多企业的重视，品牌资产评估的重要性进而也逐渐体现出来。
As the most valuable intangible asset, brand is becoming increasingly arousing attention to the enterprises and the evaluation of brand equity is also gradually bringing about the important influence.
企业价值评估是随着产权市场的兴起而产生的，是资产评估中的重要组成。
Business valuation began with the development of the property market. It is an important constitution in the asset valuation.
本文首先通过研究品牌资产和品牌资产评估的相关知识和特征、特性，确定本研究课题进行品牌资产价值评估的数据源，即企业资产负债表和利润表。
Firstly, brand equity and brand equity evaluation is well studied and enterprise balance sheet and income statement are introduced as the data source of brand equity evaluation.
本文首先通过研究品牌资产和品牌资产评估的相关知识和特征、特性，确定本研究课题进行品牌资产价值评估的数据源，即企业资产负债表和利润表。
Firstly, brand equity and brand equity evaluation is well studied and enterprise balance sheet and income statement are introduced as the data source of brand equity evaluation.
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