Problem description:

There is a question about "asset evaluation"-what is the concept of evaluating the net appreciation rate?

I wonder if anyone can understand my question like this.

Because when I was studying asset appraisal, I encountered: net appreciation (after appraisal)/net book value (before appraisal) = appreciation rate.

But I don't understand what the concept of value-added rate is, what aspects it reflects and what problems it explains.

I hope there are prawns who understand this knowledge to answer. Thank you very much ~ ~ ~

Analysis:

The economic significance of the concept is not much to say. The concept of value-added rate is generally expressed as: (A-B)/B* 100%. But as you listed, it does happen, but the statement in the book is not rigorous, so don't refer to "horns" too much.

It can be understood from the mathematical concept. Perhaps this will help you understand better: the index of the rate of maintaining and increasing the value of state-owned capital, A/B* 100%. For example, the net assets of an enterprise at the beginning of the period are 6,543,800 yuan, and the net assets at the end of the period are 6,543,800 yuan, which can be said to be 654.38+0.20% and 20%. In fact, different views are the difference between ring comparison and fixed base, but they are all value-added rates. 20% appreciation is definitely an increase, and if it is impairment, it should be -20% or 80%.