2010年4月份资产评估试卷及答案（Assets assessment papers and answers in 2010 April）.docVIP

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2010年4月份资产评估试卷及答案（Assets assessment papers and answers in 2010 April）.doc

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2010年4月份资产评估试卷及答案（Assets assessment papers and answers in 2010 April）

2010年4月份资产评估试卷及答案（Assets assessment papers and answers in 2010 April） Assets assessment paper First, individual choice questions 1. Generally speaking, asset evaluation refers to the economic activities that determine the value of an asset through the estimation of its value. [B] A, period, B, point of time C, time, D, time 2, the following options, which belongs to the intangible assets in the classification, but the evaluation method and criteria for the aspects of intangible assets is different from [A] A, land use rights, B, copyright C, non patented technology, D, goodwill 3, the largest and best utility is based on asset evaluation [C] A, continue to use assumptions, B, and sustainability assumptions C, open market assumptions, D, liquidation [liquidation] assumptions 4 in the following assets, the most appropriate cost method of assessment of assets is [D] A, intangible assets, B, resource assets C, enterprise assets as a whole, D, home-made special equipment 5. In the following methods for calculating the replacement cost, the result of calculation must belong to the replacement replacement cost [D] A, reset accounting method, B and function value method C, point projection method, D and price index method 6, evaluation of general equipment of an enterprise, general equipment 1O Taiwan after sampling representative, to estimate the replacement cost and 500 thousand yuan, while the 10 representative of the general equipment and the historical cost is 250 thousand yuan, the general equipment carrying historical cost and 8 million yuan, the general equipment replacement costs for [D] A, 7 million 500 thousand yuan, B, 8 million 500 thousand yuan C, 15 million yuan, D, 16 million yuan 7, if an enterprise can continue to operate for 3 years, the annual revenue is expected to be 3 million yuan, 4 million yuan, 2 million yuan. After the business is terminated, 5 million yuan is expected to be recovered. Assuming that the discount rate is 6%, the assessment value of