摘要
房地产收益法评估所需求取的纯收益是房地产的正常预期收益，其值等于房地产全部投资的税前利润、房屋建筑物折旧、地价分摊三者之和。收益期短于、等于经济周期时，宜预测每年的纯收益。收益期长于一个经济周期时，宜用第一经济周期内各年收益的加权平均值作为年纯收益。
When a real estate is appraised by the income approach,the net earning must be calculated.The net earning is the prospective earning in normal conditions.The quantity of the net earning is equal to the sum of pre tax profit and depreciation of all investment of the real estate.When the stages of the earning is shorter then the period of an economic circle,the net earning should be calculated from year to year.When the stages of the earning is longer than the period of an economic circle,the weight average of yearly net earning of the first economic circle should be calculated,and H should be used as the yearly net earning in whole stages of the real estate.
