资产评估八(国外英文资料).docVIP

资产评估八 Chapter viii enterprise value assessment One, single choice question From the buyers and sellers of the enterprise, the value of the enterprise is determined by (). A. the social necessary labor time b. the profitability of the enterprise The quality of the enterprise equipment The transfer of corporate property is essentially (). The transfer of corporate liabilities The transfer of corporate assets and liabilities The risk that can be eliminated with a diversified portfolio is (). A. market risk b. systemic risk C. non-system risk D.B and C The discount rate or capitalization rate () in the enterprise evaluation is advisable. Usually no more than 5% B. Usually no more than l5 % It is generally not less than the interest rate of the Treasury Generally no more than the average profit margin of the same industry The correct expression of annuity capitalization is (). 6. Be evaluated enterprise income present value for the sum of 20 million yuan in the next five years, discount rate and capitalization rate as l0 %, the sixth year enterprise earnings for 6 million yuan, and continue. The overall value of the enterprise is (). A: 50 million yuan C. 80 million yuan 7. Assume that the social average yield was 8%, the risk-free rate of return is 6.2%, be evaluated enterprise industry beta coefficient is 1.5, for (), the return on the risk of the enterprise. A. 8% C. 6.5% The p/e ratio is () when evaluating the value of the enterprise with the p/e multiplier. A. important reference b. multiplier effect C. indirect action D When evaluating the value of an enterprise with a yield method, the basis for predicting earnings must be (). A. the company that intends to go public should be considered for the proceeds of the listing, as A basis for influencing the earnings of the enterprise B. evaluate the actual rate of return of the year C. the company may receive or benefit in the future The company will conduct business in the future 10. When the corporate profit is mainly