2010年4月份资产评估试卷及答案(国外英文资料).doc

2010年4月份资产评估试卷及答案 Assessment paper One, single choice question An asset assessment is an economic activity that determines its value by estimating the value of an asset. [B] A, period B, time C, period D, time 2, of the following options, belongs to the intangible assets in the classification, but in the evaluation method, standard applicable to and different from aspects such as intangible assets is 【 A 】 A, the right to use the land, copyright C, non-patented technology D, goodwill 3, the maximum optimal utility is based on the assets assessment [C] A, continue to use the hypothesis B, the continuous business hypothesis C, the open market hypothesis D, and the liquidation hypothesis 4, in the following assets, is the most appropriate cost method is used to evaluate assets [D] A, intangible asset B, resource assets C, the total assets of the enterprise, the home-made special equipment 5, the following calculations of the replacement cost method, the calculation results must belong to recover the replacement cost is [D] A, reset the accounting method B, the functional value method C, point surface method D, price index method 6, evaluation of an enterprise general equipment, via sampling to select representative general equipment 1 o, estimating the sum of its replacement cost is 500000 yuan, and the ten of the representative of the general equipment cost is 250000 yuan, the sum of the general equipment carrying the sum of the historical cost is 8 million yuan, is the general equipment replacement cost for [D] A, 7.5 million yuan, and 8.5 million yuan C, 15 million yuan, 16 million yuan If a company can continue to operate for three years, it is estimated to be 3 million yuan, 4 million yuan and 2 million yuan each year. The company is expected to recover 5 million yuan after its termination. If the discount rate is 6%, the value of the enterprise should be (C). A, 419.80, 000 B, 8069 thousand yuan C, 1226.70, D, 58069 yuan 8, evaluated equipment annual production c