预期收益额的选择和确定

Selection and Determination of the Expected Earning

在收益法评估资产的过程中,收益额的确定会对评估结果产生重要影响,利润总额、净利润和现金流量的预期值均可以作为收益法中的预期收益,但采用净现金流量作为企业整体资产收益额来评估企业整体资产价值应该是一个发展趋势。

During the use of Income Approach, determination of the earning amount exerted a great influence to the appraisal results. Total profit, clear profit, expected value of cash flow, all can be used as expected income in the Income Approach. However, it should be a tendency that net cash flow is used as integrated assets profit of enterprise for business valuation.