（名詞解釋）低值易耗品
簡(jiǎn)述資產(chǎn)評(píng)估報(bào)告的作用。
簡(jiǎn)述正常評(píng)估、評(píng)估復(fù)核和評(píng)估咨詢。
（名詞解釋）業(yè)務(wù)準(zhǔn)則
（名詞解釋）職業(yè)道德準(zhǔn)則
簡(jiǎn)述資產(chǎn)評(píng)估準(zhǔn)則的第二層次即資產(chǎn)評(píng)估具體準(zhǔn)則。
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材料評(píng)估
低值易耗品是指單項(xiàng)價(jià)值在規(guī)定限額以下或使用期限不滿一年，但能多次使用而基本保持其實(shí)物形態(tài)的勞動(dòng)資料。對(duì)于低值易耗品的概念需要掌握。
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