资产评估计算题分析（Analysis of calculation questions of assets evaluation）.doc

资产评估计算题分析（Analysis of calculation questions of assets evaluation） I. one of the core test sites -- cost method of equipment evaluation The cost method of asset evaluation is the most complete and representative of the evaluation of machinery and equipment. As a result, the first calculation questions for the exams each year are almost cost based methods for assessing machine equipment. The evaluation of the use of cost method for equipment evaluation focuses on the replacement cost, the new rate, the substantial depreciation, and the functional depreciation. The estimate of the replacement cost is usually based on the price index method. If the price changes of different parts of machinery and equipment are inconsistent, different components should be distinguished and different price indices should be used. If the evaluation of the replacement cost estimate wants to be considered new, it can be combined with the estimation of the subsidiary cost of the imported equipment. Assessment of the new rate is generally the number of years, the method of life is relatively easy, the error is that the actual use of the calculation of the years, may also be weighted average assessment of the useful life of the calculation. Physical devaluation is often associated with the assessment of new rates, while functional devaluation estimates have hardly been left out of the framework of the net excess operating costs discount method. 1 test cases, by assessment of equipment purchase in June 1995, the original book value of 1 million yuan, in June 1998 the technical transformation of the equipment, to use a patented technology, renovation costs 100 thousand yuan, the valuation date of June 30, 1999. From 1995 to 1999 the price of fixed base equipment change index were 105%, 110%, 110%, 115%, 120%; estimated equipment monthly labor cost than similar equipment to save 1000 yuan; assessed equipment in the enterprises normal investment return rate of 10%, the scale benefit index is 0.7,