第二章 资产评估的程序与基本方法（The second chapter is the procedure and basic method of asset evaluation）.docVIP

第二章 资产评估的程序与基本方法（The second chapter is the procedure and basic method of asset evaluation） The second chapter is the procedure and basic method of asset evaluation I. exercises 1. Terminology explanation (1) replacement cost (2), replacement cost (3), entity depreciation (4), functional depreciation (5) economic depreciation (6), total useful life (7), actual service life (8), asset utilization ratio; (9) new rate (10) cost method (11) comparison method (12) income method 2, individual choice questions (1) due to market reasons, the hotel is estimated to have a net loss of about 50 thousand yuan per year over the next 3 years. If the discount rate is 10%, the economic depreciation of the hotel will be close to (10000) yuan. A, 15 B, 12.6 C, 10 d, 50 (2) the asset cost estimated by the price index method is the asset. The A and recovery replacement cost B can be either a replacement replacement cost or an update replacement cost C, update replacement cost D, neither recovery replacement cost nor update replacement cost (3) a 1997 asset purchase, the original book value of 100000 yuan, in 2000 to assess if the purchase price index was 100%, 3 years of similar assets price chain price index were 110%, 120%, 115%, the replacement cost of assets should be (yuan). A, 145000 B, 115000 C, 152000 D, 151800 (4) an assessment of the assets of the 1980 purchase of book value of 500 thousand yuan, in 1989 is evaluated, fixed base price index in 1980 1989, the assets were 120%, 170%, was evaluated for the replacement cost of assets (million). A, 50 B, 70.8 C, 35.3 D, 85 (5) the annual income of a certain equipment is 500 thousand yuan, and the principal capitalization rate is 20%, and the present value of the equipment is (10000 yuan). A, 200 B, 250 C, 300 D, 350 (6) the valuation of assets such as churches, schools and special machinery and equipment is generally suitable. A, cost method, B, income method, C, market comparison method, D and residual method (7) the recovery cost