英语翻译4.6 There are many types and associated definitions of v

英语翻译
4.6 There are many types and associated definitions of value (for examples see IVSC Standard 2).Some defined values are commonly used in valuations.Others are used in special situations under carefully identified and disclosed circumstances.It is of paramount importance to the use and understanding of valuations that the type and definition of value be clearly disclosed,and that they be appropriate to the particular valuation assignment.A change in the definition of International Valuation Standards,Sixth Edition Concepts & Principles/Price,Cost,Market & Value 37 value can have material effect on the values that would be assigned to properties.
4.7 Professional Valuers,who possess intimate knowledge of a property market; understand the interaction of participants in the market; and are,thereby,able to judge the most likely prices to be concluded between buyers and sellers of property in that market avoid the unqualified term value by preceding the term with some adjective describing the particular type of value involved.Market Value or in some States Open Market Value is the most common type of value associated with property valuations and is discussed in International Valuation Standard 1.Although common usage possibly dictates an understanding that Market Value is intended in the absence of a statement to the contrary,it is especially important that Market Value,or whichever basis of value is used,be clearly identified and defined in each such assignment.
4.8 The value concept contemplates a monetary sum associated with a transaction.However,sale of the property valued is not a condition requisite to estimating the price for which property should sell if it were sold on the date of valuation under conditions prescribed in the definition of Market Value.
4.9 The Market Value of real estate is a representation of its market recognised utility rather than its purely physical status.The utility of assets to a given enterprise or individual may differ from that which would be recognised by the market or by a particular industry.Therefore,it is necessary that asset valuation and reporting for accounting,under the convention,which reflects the effects of changing prices,distinguish between values recognised in the market,which should be reflected in financial reporting,and non-market types of values.Depreciated Replacement Cost (DRC) as defined in International Valuation Standard 2 and as applied to specialised properties,can be considered an acceptable method used to arrive at a surrogate for Market Value.
4.9.1 Considerations similar to those expressed above are applied to the valuation of property other than real estate.Except where DRC is appropriately applied,financial reporting will require application of Market Value methods and a clear distinction between such methods and Non-Market Value methods.

有许多种类和4.6相关价值的定义(例如看到IVSC标准2).通常用于定义价值的估价.别人在特殊情况下使用和披露的情况下仔细的鉴别.这是极为重要的使用和理解的估值的类型、价值的定义被明确透露,他们适合特定的评估作业.改变国际估价的定义标准,第六版的概念和原理/价格、成本、市场和价值有重大影响37价值的价值,被指定给性质.
4.7专业评估师、拥有亲密知识产权市场;理解参与者的互动市场.并且,从而能判断最可能的价格买卖双方签订物业市场避免不合格的术语值的术语前一些形容词描述特定类型的价值参与.在某些州市场价值或公开市场价值是最常见的一种价值与财产相关的估值和在国际估值标准探讨1.虽然普遍用法可能决定一个理解,市场价值是为了在没有相反的声明,尤其重要的是市场价值,或任何有价值的基础上使用,被明确定义的,每一个这样的任务.
4.8的价值观货币金额聚精会神的关联交易.然而,拍卖的财产价值的是没有必要条件估计的价格出售,如果产权出售日期条件下规定的评估市场价值的定义.
4.9的市场价值的房地产市场是一个表示认可,而非其效用单纯的身体状况.资产的效用到一个特定的企业或个人不同的认可而市场或特定的行业.因此,有必要资产评估和编制财务会计报告,根据公约,这反映了影响价格的变化,区分价值计入当期市场,应体现在财务报告、非市场类型的值.贬值重置成本(刚果)国际估值标准定义2和适用于专业特性,可以被认为是一个可以接受的方法应用到一个调整为市场价值.
4.9.1类似以上考虑应用于表达以外的其他财产估价的房地产.除非是正当的刚果应用、财务报告需要应用的市场价值和明显的区分方法等方法和非利用价值的方法.有道上的,应该是八九不离十.