资产评估答案(国外英文资料).docVIP

资产评估答案 Chapter 5 the machine equipment evaluation calculation Some type of press The following calculation is required: (1) the replacement cost of the device (2) the actual value of the device devalued (3) the functional debasement of the device (4) the value of the devices evaluation Solution: (1) the cost of replacement is calculated According to the price rise index, the replacement price of components in 2000 is calculated. Press = 35 * 150% / 120% = 43.75 (10,000 yuan) Base and installation = 4.5 times (1 + 100%) = 9 (10,000 yuan) The fees = 11,000 yuan The cost of replacement in December 2000 was 43.75 + 9 + 11 = 53.85 (10,000 yuan) (2) to calculate the value of the real value Years of actual use: 5 times 120% + 5 times 95% = 10.75 (year) Physical loss rate: 10.75 / (10.75 + 3) = 78.2% Substantive devaluation: 53.85 x 78.2% = 42.11 yuan (3) functional depreciation 5 minus 3 times 2 times 1 minus 33 percent * 2.68 = 2.4018 = 6.44 yuan (4) evaluate the value of the evaluation P = replacement cost - real value devalued - functional devaluation = 53.855-42.11-6.44 = 5.3 million yuan A company bought a boiler ten years ago. Requirements: (1) calculate the replacement cost of the boiler (2) estimate the various devaluations of the boiler (3) determine the value of the boiler. Solution: (1) the cost of replacement is (68000 + 8400) times (1 + 2% + 8%) = 84040 yuan (2) physical loss = [84040 x] + 2000] x = 37963.09 (yuan) (3) functional devaluation = 2 times 800 times (1-20%) times (P/A, 10%, 12) = 1280 times 6.814 = 8721.92 (yuan) (4) the boiler value = 84040-37963.09-8721.92 = 37354.99 (yuan) 6. Some imported machinery and equipment, the appraisal base date of FOB price is $25000, foreign transportation insurance premium of $103, domestic freight rate was 3%, the tariff rate is 16%, 17% value-added tax, formalities of bank rate was 0.5%, the foreign trade procedures rate was 1.5%. The benchmark is valued at 8.3 yuan against the yuan, and the full price of the impor