资产评估模拟卷（Asset evaluation simulation volume）.doc

资产评估模拟卷（Asset evaluation simulation volume） First, individual choice questions 1., the relationship between liquidity and liquidity of assets is [A] A. is inversely proportional to B. C. does not matter, D. is not sure 2. the asset value reflected in the asset valuation value is [B] A. specific period value B. specific time value C. specific stage value D. specific year value 3., if the fair market value of the asset is evaluated, the premise should be [A] A. open markets assume that B. continues to use assumptions C. liquidation assumptions D. liquidation assumptions 4. normally, assets that can be evaluated by market law are [C] A. patents, B., proprietary machinery and equipment C. general purpose equipment D. proprietary technology 5. an assessment of the assets of the 1980 purchase, book value of 200 thousand yuan, the net book value of 50 thousand yuan in 2009, 1980 and 2009 were evaluated, known to the asset class of fixed base price index were 100% and 180%, thereby determine the assets of the complete replacement cost for [A] A.360000 yuan B.90000 yuan C.111111 yuan D.27778 yuan 6. the amount of functional depreciation formed by excess investment costs is calculated correctly [C] A. recovery replacement cost + update replacement cost B. recovery reset into C. recovery replacement cost - replacement replacement cost D. update replacement cost 7. the discount rate in the income approach should normally include [C] A. asset yield and industry average yield, B. excess return and inflation C. risk-free interest rate, risk return and inflation rate, D. bank discount rate 8. the following direct costs in the replacement cost of machinery equipment are [C] A. survey and design fee, B. management fee C. installation fee D. investment direction adjustment tax 9., the tax base of imported equipment consumption tax is A of equipment A.CIF+ tariff, B.CIF+ tariff + VAT C.FOB+ tariff, D.FOB+ tariff + VAT 10., the depreciation rate of a machine is known to be 40%. The actu