Based on the standard , we carry out the study about some questions which the net profit in income approach is requested and the capitalization rate and profit year are ascertained , through investigating extensively the information about practicing the income approach to estimate the real estate and analyzing the regular pattern of law about real estate appraisal , so that the income approach may be more perfect method of the real estate appraisal 基于此标准,通过广泛调查应用收益法进行房地产估价的资料,结合对有关房地产估价的法律规定的分析,本文对收益法中净收益的求取、资本化率以及收益年限的确定等若干问题进行了研究和改进,使收益法成为一种更臻完善的房地产估价方法。
Along with the development of market economy , the income approach that can depict real estate as an investment channel has been used widely . however , there also exist some problems to be studied further . for example , the connotation and extension of net income and the capitalization rate have not been agreed on 随着市场经济的日益完善，在房地产估价的过程中，能够充分反映房地产作为一种投资载体这种特性的收益法得到了越来越广泛的应用，但是在实际应用中仍然存在着一些有待研究、解决的问题，例如对于净收益、资本化率的内涵和外延等问题还存在一定的争议。
This paper analyzes major problems in the practice of real estate appraisal from the perspective of theory and practice , explains the treatment of various property , including returns from intangible property , from capital and from chattel , discusses the problem of matching between the capitalization rate and net income . this paper also uses examples to define the content of various income from real estate and expenses to be deducted so that the outcome of the appraisal will be as veracious as possible . this paper provides its own view on the definition and treatment of various property such as intangible property and chattel property , concludes the contents of income from various real estates and expenses to be deducted , and applies and explains in real cases 在这种形势下，本文针对目前在房地产估价实务中存在的主要问题，在兼顾方法的理论可行性和实际可操作性的前提下，总结、分析说明了对各类收益性房地产非不动产收益，包括无形资产(无形因素或无形影响力)形成的收益、资本带来的收益、动产带来的收益等项收益的认定和处理方法，对资本化率与净收益内容相匹配的问题进行了一定的探讨，并通过实例明确了各类房地产收益和应扣减的费用的具体内容，使得估价的结果尽量地做到准确并且符合实际。
Where a general borrowing is used for the acquisition and construction or production of assets eligible for capitalization , the enterprise shall calculate and determine the to - be - capitalized amount of interests on the general borrowing by multiplying the weighted average asset disbursement of the part of the accumulative asset disbursements minus the general borrowing by the capitalization rate of the general borrowing used （二）为购建或者生产符合资本化条件的资产而占用了一般借款的，企业应当根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率，计算确定一般借款应予资本化的利息金额。
