How to write the asset appraisal report?

The new company must copy management company documents Chapter 18 enterprise reorganization documents 868

"Vertical" refers to clearly stating the background, process, evaluation and other contexts and basic facts of asset appraisal in turn according to the context of asset appraisal content. The so-called vertical and horizontal structure has the characteristics of vertical and horizontal structure, that is, considering the time sequence, describing things separately according to several different aspects, and listing subheadings to make the evaluation report clear. ④ At the end, make a "finishing touch" summary of the whole article, closely follow the theme of the evaluation report, summarize the conclusions, and put forward opinions or suggestions on related issues such as the use of assets, the handling of existing problems, and the further development of the work. ⑤ Attachments In order to make the text of the report concise and compact, for some problems that need to be explained, attachments, schedules, drawings, lists, etc. can be used as supplements to the text, and brief explanations or special reports can be made when necessary, and the text should not be too long. A Case Report on Assets Appraisal of the Second Wool Textile Factory in XX City Our assets appraisal team made a realistic appraisal of all the assets of the Second Wool Textile Factory in XX City on XX, XX, entrusted by the XX Property Rights Exchange. 1. The appraisal shows that this appraisal is based on the verification and audit of the assets of the second woolen mill in XX City by XX Industrial Company. The main purpose of the evaluation is to find out all the assets and their values of the second woolen mill in XX city, as well as the advantages and disadvantages of production and operation, and to provide reliable information for the merger of the second woolen mill in XX city. (The guiding ideology, basis, scope, method and process of the following assessment are outlined) II. The Second Wool Textile Factory in XX City is a collective enterprise, which belongs to XX Textile Industry Company. The factory was built. It mainly produces man-made wool jacquard blanket, with single product, obsolete factory building, low equipment utilization rate, poor management, poor product quality, poor market and poor competitiveness. Only from * * * year * month * day * month * day * month * day * month * day * month * day * month * day * month * day * month * day * month * day * month * month * day * month * month * month. Day × month × day × day × day × day × day × month × day × day × day × day × day × enterprise assets evaluation (I) Fixed assets evaluation Newly edited company's necessary enterprise copy management document FORCOMPANY Chapter 18 Enterprise reorganization document 869

The existing fixed assets of the Second Wool Textile Factory in XX City are 703,000 yuan, which is 6,543,800 yuan less than that of the textile industry company, mainly including three items: 654.38+0. The net value of the boiler is 6.5438+0.8 million yuan, which can't be delivered because the furnace needs to be rebuilt and there are no automatic coal loading and smoke and dust removal facilities. It is estimated to be 5,000 yuan, a decrease of 654.33 yuan. 2. There are 45 houses with a net value of 6.5438+0.7 million yuan. Because the back wall of the machine repair room leaks rain, the top beam is propped up; 9 warehouses, flooded, leaking walls, disrepair; 3 machine room, wet; Weaving workshop, finishing workshop, spinning workshop, etc. Although they were built in recent years, they all belong to simple houses, with leaking walls and resurgence of the ground, and the evaluation is 2400 yuan; Only the guard room can be kept. A decrease of RMB 654.38+0.65,438+0.4 million. 3. Equipment: 2 272 carding machines, 4 1 knitting machines, 4 1 3 knitting machines, 51beating-up machines, 512 knitting machines and 21knitting machines, all at the original price. * The original net value of warping machine is 1. 1 000 yuan, and the estimated value is 0.6 million yuan; The 272 carding machine separated at home is obsolete, with an original value of 6 1 1,000 yuan and an estimated value of 30,000 yuan; 65,438+0 wool spinning machines, with an original net value of 47,000 yuan and an estimated value of 27,000 yuan; Wool spinning machine 1 set, original net value10.7 million yuan, evaluation value10.2 million yuan. The equipment dropped by 60,000. (II) Evaluation of current assets The current assets of the whole factory are 924,000 yuan, which is 276,5438+0,000 yuan lower than the audit result of XX Industrial Company, mainly including four items: 65,438+0. The original net value of machine parts is 65,438+0, 540 yuan. Because the warehouse is damp, there are no protective measures, gears rust, bearings rust, springs rust, and decals are also applied. According to the calculation of 30% discount, the evaluation is 46,000 yuan; 2. Raw materials: the original net value 10 1 10,000 yuan, which was reduced by 20% due to the rain leakage in the warehouse, was appraised as 80,000 yuan; 3. The original net value of finished products is 399,000 yuan. Due to the water in the product warehouse, the packaging box is wet, there is no cover above, and there is no foot pad below, so the finished product is wet. Some blankets have a lot of side marks, which need to be repaired again, and the evaluation is 279,000 yuan. 4. The original net value of the product is 654.38+0.65,4.38+0.2 million yuan, the machine weaving rate is poor, the semi-finished blanket is partially damaged, and part of it is polluted by rain, and the product is brushed, which is reduced by 20%, and the evaluation is 90,000 yuan. (III) Evaluation of special assets The existing special assets of this factory are actually 6,543,800 yuan+0.3 million yuan, and the original 327,000 yuan is transferred to fixed assets, which belongs to double counting and should be proposed; The 53,000 yuan that XX and XX had when they set up carpet factories no longer exists. According to the above evaluation results, the total assets of the second woolen mill in XX City should be 654.38+7570 yuan. Liabilities are 6,543,800 yuan+0,860 yuan (bank loan is 822,000 yuan, trust loan is 70,000 yuan, payment payable is 375,000 yuan, tax payable is 78,000 yuan, management fee is 45,000 yuan, others are 37,000 yuan, special loan is 400,000 yuan, medicine fee is 35,000 yuan, and salary payable and adjustment will not be paid for half a year. After the assets and liabilities are offset, the assets are insolvent103,000 yuan. (IV) Evaluation of intangible assets (omitted) IV. Financial analysis and evaluation of enterprises (omitted) V. Evaluation of enterprise environmental conditions (omitted) VI. Existing problems (1) Controversy about the value of cars and wool. After repeated discussion and evaluation, two cars (Hino, the necessary enterprise copy of the new company MANAGEMENTDOCUMENTFORCOMPANY Chapter 18 Enterprise Restructuring Document 870

Rada), after deducting depreciation at the national price, the value is increased; More than two tons of wool are purchased by ourselves, and the value is increased after deducting 20% moisture and impurities according to the current market price. (Other issues, omitted) VII. Overall evaluation (omitted) VIII. It is understood that XX Wool Textile Factory is a large state-owned wool textile enterprise in China. Large-scale production, good production conditions and strong strength. Especially in recent years, in the reform and public bidding and contracting, all the work has developed rapidly. In the first eight months of this year alone, the profit was 2.636 million yuan, and the delivery profit increased by 56% year-on-year. Xx Wool Textile Factory and XX Wool Textile Factory belong to the same industry, one is worsted and the other is rough spinning, which is conducive to mutual assistance and conforms to the optimal combination of industry structure. After the ×× Wool Textile Factory merged with the Second Wool Textile Factory in ×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× The merger of superior enterprises and inferior enterprises will contribute to the technical transformation of the second wool mill in XX City and save an enterprise on the verge of bankruptcy. Therefore, we suggest that XX Wool Textile Factory merge with the Second Wool Textile Factory in XX City. (Other suggestions, omitted) IX. List of personnel participating in the asset appraisal List of personnel participating in the asset appraisal of the Second Wool Textile Factory in XX City: Zhang XX, deputy chief economist of the Economic Commission, researcher of the Finance Bureau of Wang XX, accountant of the Taxation Bureau of Liu XX, and deputy chief accountant of the Taxation Bureau of Tian XX. Xx Office of Collective Enterprise Wang XX Clerk Engineer XX Chief Engineer Yang XX of Textile Industry Company X. Attachment (1) Assets Appraisal Form of the Second Wool Mill in XX City. (Other annexes are omitted) Year Month Day 4. Conceptual explanation of the assets inventory audit report of the merged enterprise. At the same time as the assets evaluation of the merged enterprise, the assets inventory audit should be carried out according to the regulations, and the written document reflecting the contents and conclusions of this audit is the assets audit report.