北美珠宝首饰评估的类型和估价方法

详细信息

TYPES OF APPRAISALS AND VALUATION APPROACHES ON JEWELRY APPRAISAL IN NORTH AMERICA

摘要: 介绍了目前国际上尤其是北美珠宝评估的程序和估价方法，对评估的目的、价值水平、评估类型进行了较全面的论述。还分析了成本计算法和市场数据比较法两种最主要的估价方法，系统总结了珠宝评估时从接货、描述和鉴定、珠宝质量分级、计算珠宝首饰成本、税和利润，到出具评估报告及证书各个环节的内容和应注意的事项。
- 珠宝评估 /
- 估价方法 /
- 珠宝首饰
Abstract: Valuation approaches in jewelry appraisal are discussed in the paper. The purposes and types of appraisal, as well as valuation level are presented. The most important valuation approaches, the costing approach and market comparison approach, are analyzed in detail. The main contents and cautions in each step from acceptation of item，description and identification, gemstone grading, calculating jewelry cost, taxes and markups, to presenting the appraisal report, are systematically summarized.
- jewelry appraisal /
- valuation approach /
- jewelry

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