【正文】 股票代碼 流動(dòng)資金比 重 % 固定資金比重 % 無形資產(chǎn)比重 % 2020 2020 2020 2020 2020 2020 2020 2020 2020 1 中信國(guó)安 000839 % % % % % % % % % 2 星美股份 000892 % % % % % % % % % 3 長(zhǎng) 安 信息 600706 % % % % % % % % % 4 平均值 % % % % % % % % % 5 三年平均 % % % 由上表看以看出，對(duì)比公司前三年資本結(jié)構(gòu)的平均值為流通資金 %，固定資金%，無形資產(chǎn)為 %。 我們應(yīng)該注意到上述三家對(duì)比公司資本結(jié)構(gòu)中的無形資產(chǎn)價(jià)值應(yīng)該是包括所有無形資產(chǎn)的價(jià)值，包括軟件和其他 技術(shù)和商標(biāo)等無形資產(chǎn)，但是我們知道軟件在上述類型的無形資產(chǎn)中也起到十分重要的作用，因此，我們估計(jì)應(yīng)該占有 30%的作用。初步匡算，上述對(duì)比公司三年的提成率平均下降幅度為 32%左右，又考慮到下降幅度的一般規(guī)律應(yīng)該是早期降幅較大，后期下降幅度應(yīng)該減小的規(guī)律，我們考慮本次評(píng)估軟件的年提成率如下： 年份 2020 2020 2020 2020 2020 提成率 % % % % % 下降幅度 32% 20% 10% 5% 案例 二 的其他部分與案例一相似，不在綴述 27 結(jié)束 DocumentSizeODIwMjI0/SizeFilePath RTpc5paw5bu65paH5Lu25aS5XERvd25sb2FkXOa5luWMl+ecgemrmOetieWtpuagoeaVsOWtl+WbvuS5pumm huW7uuiuvuaWueahiC5wcHQ=/FilePathUrlaHR0cDovL2xpYi5ucHVtZC5jbi9lU 2l0Z S9VcGxvYWRGaWxlcy8yMDA5LzA1LzIwMD kw NTI1MD 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