珠宝首饰不良资产的评估

Non-performed Assets Appraisal of Gem and Jewelry

珠宝首饰不良资产并非是指珠宝首饰本身的品质优劣,而是指其处于非正常流通状态,不能给所有者或实际控制者带来正常利润。本文针对珠宝首饰不良资产的特点,分析了其评估的特点及应充分注意的细节问题。

Non-performed gem and Jewelry does not refer to the quality of itself, it means its status of abnormal trade market and could not bring the general profit to its owner or commander. Based on the specialties of non-performed gem and jewelry, this article analyses the characteristics of its appraisal and the detailed problems that should be paid attention to.