机器设备评估练习(国外英文资料).docVIP

机器设备评估练习(国外英文资料) Three, the comprehensive topic Evaluate a set of home-made non-standard equipment. The equipment was purchased in December 1998, and the benchmark date is December 30, 2008. According to design drawings, the equipment for steel material, consumption of a total of 15 tons of steel utilization rate of 90%, the appraisal base date steel without tax price for 3 850 yuan/ton, mainly purchased components without tax cost $55, 000, occurred in the manufacturing process of artificial cost 5, 000 yuan, cold processing fee is RMB 30, 000, thermal processing fee according to the steel consumption of 2 yuan per kg net weight, 15% of the other costs to advocate material. The cost margin is 15%, the design rate is 14%, the production rate is 1, the VAT rate is 17%, the city maintains a tax rate of 7%, and the fee of the education fee is 3%. In addition, the equipment can be used for 10 years by engineering technicians. Compared with the similar equipment this enterprise production recently, be evaluated equipment each year more than 500 degrees, power consumption 0.5 yuan per kilowatt-hour, assuming that the enterprise income tax rate of 33%, enterprise industry investment rate is 10% on average. Requirements: (1) to calculate the replacement cost of the device; (2) to calculate the new and functional devaluations of the equipment; (3) calculate the value of the equipment. (1) calculate the replacement cost of the device: Other than foreign purchases, the cost of processing is: 15 times 3, 850 plus 5, 000 plus 30, 000 plus 15 times 1, 000 times 1, 0, 0, 0, 0, 0, 1, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, 0, Device replacement cost: So its going to be (Mrm) times (1 + Kp) times (1 + Rt) times 1 + Rt times (1 + Kd/n). (128, 412.5 + 55, 000) times (1 + 15%) times (1 + 14%). = 240 453.8 (yuan) (2) to calculate the new and functional devaluations of the device: The new rate of equipment is equal to 10 / (10 + 10) = 50% Functional depreciation Is