2025年资产评估师职业资格考试真题卷：资产评估专业英语阅读理解与实践试题

考试时间：______分钟总分：______分姓名：______

一、资产评估专业英语阅读理解

要求：阅读以下文章，然后回答问题。

Thefollowingisanexcerptfromanarticleabouttheroleofvaluationinthefinancialsector.

Valuationisacriticalfunctioninthefinancialsector,servingasafoundationfordecision-makingininvestment,lending,andriskmanagement.Itinvolvestheprocessofestimatingthevalueofassets,liabilities,andequityinterests.Thisisessentialfordeterminingthefairmarketvalueofanasset,whichisthepricethatwouldbereceivedtosellanassetinanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.

Valuationisusedinvariouscontexts,including:

1.Investmentanalysis:Valuationhelpsinvestorsdeterminewhetheranassetisundervaluedorovervalued,andwhetheritisagoodinvestmentopportunity.

2.Lending:Banksandfinancialinstitutionsusevaluationtoassessthecreditworthinessofborrowersandthevalueofcollateral.

3.Riskmanagement:Valuationisusedtomeasuretheriskassociatedwithaninvestmentoraportfolioofinvestments.

4.Financialreporting:Valuationisusedtodeterminethefairvalueofassetsandliabilitiesforfinancialreportingpurposes.

Thevaluationprocessinvolvesseveralsteps,including:

1.Gatheringrelevantinformation:Thisincludesfinancialstatements,marketdata,andotherrelevantinformation.

2.Analyzingtheinformation:Theinformationisanalyzedtoidentifykeyfactorsthataffectthevalueoftheasset.

3.Estimatingthevalue:Basedontheanalysis,anestimateofthevalueoftheassetismade.

4.Reportingtheresults:Theresultsofthevaluationarereportedinaclearandconcisemanner.

Pleasereadthearticleandanswerthefollowingquestions:

1.Whatistheprimarypurposeofvaluationinthefinancialsector?

2.Inwhatcontextsisvaluationused?

3.Whatarethemainstepsinvolvedinthevaluationprocess?

4.Howdoesvaluationassistininvestmen