The first part of multiple choice questions

1. Multiple choice questions: There are 30 small questions in this big question, and each small question is 1 point, with a total of 30 points. Only one of the options listed in each question meets the requirements of the topic. Please select it.

1. Asset appraisal is an economic activity to determine the value of assets by estimating the value of assets.

A. A certain period B. A certain point in time

C. A certain pair of regions D. A certain stage

2. In asset appraisal activities, the following statements about value types are incorrect.

A. Selection of evaluation methods for value type constraints

B. the purpose of evaluation is influenced by the type of value.

C. Defining value types can express the evaluation results more clearly.

D Value types can be divided into current market price, replacement cost, present value of income and settlement price.

3. Among the following options, which belongs to the principle of asset appraisal economics is

A. Principle of objectivity B. Principle of scientificity

C. Substitution principle D. Professionalism principle

4. In the collection of assets appraisal data, the information channel is obviously unreliable.

A.b. newspapers and magazines

C. List of assets of asset owners D. Oral notification from friends

5. In the market law, the comparability of assets is reflected in assets.

A. Function B. Use

C. in terms of quantity

6. In the evaluation of cost method, which of the following situations causes devaluation is economic devaluation?

A. Changes in monetary policy B. Use of assets

C. Idle assets D. Application of new technologies

7. Replace a brand-new machine and equipment, with a value of 50,000 yuan and an annual output of 600 pieces. It is understood that the annual output of the evaluated machinery and equipment is 800 units. Assuming that the scale economic benefit index of this kind of machinery and equipment is 0.5, the replacement cost of the evaluated equipment is

A.40,000 ~ 50,000 Yuan B.50,000 Yuan

C.57,700 yuan D.66,700 yuan

8. The following statements about machinery and equipment are incorrect.

A. It belongs to the fixed assets mentioned in accounting and has the characteristics of high unit value and long service life.

The value of machinery and equipment has a great relationship with its location.

C. machinery and equipment are tangible assets.

D machinery and equipment with high energy consumption, low efficiency and heavy pollution should be treated as low-value or even scrapped assets.

9. Consumption tax should be considered when estimating the replacement cost of machinery and equipment.

A. The replacement cost of imported equipment 13 is not installed for a single equipment.

B. Replacement cost of imported equipment for installation of single purchased equipment

C. Replacement cost of imported cars

D. replacement cost of purchased complete sets of equipment to be installed

10. The following statement about calculating the real depreciation of machinery and equipment by using the service life method is wrong.

A distinguish the physical life, technical life and economic life of machinery and equipment.

B. When upgrading machinery and equipment, it is necessary to shorten the service life or extend the acceptable service life when calculating the depreciation rate.

C the acceptable service life of machinery and equipment can be allowed to exceed the forbidden date stipulated by the state.

The workload method is another form of the fixed number of years method.

1 1. The transaction price of the reference asset 1O which is exactly the same as the appraised object is 50,000 yuan. If the price changes by 2% every month compared with last month, the value of the appraised object is close.

A.55,000 yuan B.55,200 yuan

C.6 1 ten thousand yuan D.63200 yuan

12. Real estate is a combination of objects, rights and positions, of which the intangible and untouchable parts are

A.b. Rights and interests

C. Location D. Land

13. Land can be divided into developed land, undeveloped land and land included in urban development planning.

A. Ownership B. Socio-economic uses

C. Development degree and development trend D. Utilization degree

14. The relationship between benchmark land price and calibrated land price is

A. the benchmark land price is the basis for the evaluation of the calibrated land price.

B. Demarcated land price is the basis of benchmark land price evaluation.

C. the benchmark land price is closer to the market transaction land price than the calibrated land price.

D. the benchmark land price evaluation can be based on the calibrated land price.

15. In the land appraisal, it is necessary not only to accurately predict the future land price changes, but also to correct the adopted land price data to the standard level at the appraisal time, so as to make a reasonable appraisal. This is the implementation of land use right evaluation.

A. Principle of substitution B. Principle of most effective use

C. Principle of change D. Principle of supply and demand

16. Among the following options, those that do not belong to tangible intangible assets are

A. Know-how B. Trademark right

C. Computer software D. Goodwill

17. The remaining service life of the evaluated know-how is 6 years from the evaluation benchmark date. According to professional analysis, it is estimated that the after-tax income can be maintained at 6,543.8+0.5 million yuan per year in the next six years. If the discount rate is 10%, the estimated value of this proprietary technology is about

A.56 million yuan B.65 million yuan

660.53 yuan for C and 670.08 yuan for D.

18. The legal protection period of this patented technology is l0 years, counting from the evaluation benchmark dates of 20 10 and 20 13. It is expected that 20 17 15 will be replaced by newer technologies.

A.4 years B.7 years

C.9 years D. 10 years

19. The original price of low-value consumables is 960 yuan, and the market price at the time of evaluation is 900 yuan. It is estimated that it will be used for l2 months, and it has been used for 8 months at the time of evaluation. The evaluation value is about

250 yuan, 200 yuan

300 yuan

20. an enterprise actually produces finished products 1000 sets, and the actual cost of each set is 50 yuan. According to accounting data, the ratio of material cost to wage cost is 60: 40. According to the current price changes and other relevant information, the comprehensive adjustment coefficient of materials is 1.20, and the comprehensive adjustment coefficient of wages and other expenses is 1. 10. The evaluation value of the finished product is

A.50,000 yuan B.58,000 yuan

60,000 yuan

2 1.A enterprise holds 10000 preferred shares issued by enterprise b, each with a par value of 50 yuan, and the annual dividend yield is 10%. The appraisers set the discount rate at 8%, and the appraised value of this preferred stock is about

A.62.5 million yuan B.6500 million yuan C.50 million yuan D.625 million yuan

22. There are 654.38 million non-circulating ordinary shares, with a par value of 654.38+0 yuan per share. After the stock is issued, the dividend yield remains at 12%. It is estimated that the dividend yield of stocks after the benchmark date will increase by 2% every year on the basis of the original income level, the interest rate on the benchmark date will be 5‰, and the risk return rate will be 5%. The assessed value of 65,438+million non-circulating ordinary shares is

A. 65438+ ten thousand yuan B.65438+200,000 yuan C.65438+250,000 yuan D.65438+500,000 yuan.

23. An important feature that distinguishes an enterprise from other assets is that

A. Profitability B. Integrity

C. Supportability D. Sustainable operation

24. The following statement about the scope of enterprise value assessment is correct.

A. The specific scope of enterprise value evaluation is to define the asset scope of enterprise evaluation from the legal point of view.

B from the perspective of property rights, the scope of enterprise evaluation should be all assets of the enterprise.

C. The general scope of enterprise value evaluation is the specific scope.

D the specific scope of enterprise value evaluation should not include the investment in non-holding subsidiaries.

25. The following statement about the relationship between cash flow and net income is correct.

A. The greater the difference between cash flow and net income, the stronger the cash collection ability of enterprise net income.

B the smaller the difference between cash flow and net income, the stronger the cash collection ability of enterprise's net income.

The stronger the accompanying relationship between cash flow and net income, the weaker the cash collection ability of enterprise net income.

The stronger the accompanying relationship between cash flow and net income, the worse the quality of net income.

26. The expected income of the assessed enterprise in the next five years is 280,000 yuan, 300,000 yuan, 290,000 yuan, 320,000 yuan and 350,000 yuan respectively. It is assumed that the expected annual income will be stable at 350,000 yuan from the sixth year. According to the data, the national debt interest rate is 4%, the risk return rate is 7%, and the capitalization rate is 8%. The overall evaluation value of the enterprise estimated by subsection method is most likely to be

A.30 1 ten thousand yuan B.372 million yuan

C. 465438+ 10,000 yuan D.4 1.9 million yuan

27. The following statement about the asset appraisal report is incorrect.

A. the asset appraisal report is a written report.

B. Asset appraisal reports can be divided into broad sense and narrow sense.

C. the asset appraisal report is the asset appraisal report.

D. The asset appraisal report is the certification document that the appraisal institution bears legal responsibility for the asset appraisal project.

28. The following statement about the legal representative of the appraisal institution auditing the appraisal report is wrong.

A. check whether the asset appraisal report conforms to the principle of legality.

B. Pay attention to the grammar of asset appraisal report.

C. pay attention to the substantive content review of the asset appraisal report.

D. Final review of the asset appraisal report from the overall structure.

29. The guiding documents for regulating some specific issues in the asset appraisal business in the Asset Appraisal Criteria System belong to

A. Basic guidelines B. Specific guidelines

C. Guidance D. Evaluation criteria

30. One of the indicators to measure a country's asset appraisal business level is its.

A. Formation of legal system B. Formation of standard system

C. Strengthening government management D. Unifying management mode

Second, multiple-choice questions: This big question has five small questions. 2 points for each small question, a total of 10 points. At least two options in each question meet the requirements of the topic. Please select. Wrong selection, multiple selection or less selection will not score.

3 1. Value types other than market value include

A. Use value B. Investment value

C. liquidation value D. The value of going concern

E. Tax price

32. Prerequisites for applying market rules include

A fully developed and active asset market is needed.

B reference objects, indicators and technical parameters comparable to the appraised assets can be collected.

C. the assets are in a state of continuous use.

D. the use function of assets has not been completely lost.

E there is no defect in the legal ownership of the appraised assets.

33. The possible reasons for functional depreciation of buildings mainly include

A. uncoordinated use of land and buildings. B. the design and structure of the building are defective.

C. The role of natural forces D. The decoration of the building is not in harmony with its overall function

E the use intensity of the building is inconsistent with the optimal use of the land it occupies.

34. Application requirements of building surplus value evaluation method

A. the appraised object can obtain normal income.

B the use, strength and use state of buildings should not seriously deviate from the best use of land.

C. the trading time is close to the evaluation benchmark date.

D. the original engineering quantity of the building is reasonable.

E. real estate has objective income.

35. The function of the asset appraisal report is as follows

A. provide appraisal opinions on the assets entrusted for appraisal

B it reflects the asset appraisal work and is the basis for all parties concerned to assume their responsibilities.

This is the basis for the appraisal agency to collect the appraisal fee from the entrusting party.

D is an important means to improve the management level of asset appraisal.

E. provided mandatory opinions for asset transaction pricing.

Part II Non-multiple choice questions

Third, the noun explanation question: this big question has two small questions, each with 3 points, a total of 6 points.

36. Functional depreciation of machinery and equipment

37. Price-benefit ratio

4. short answer: there are two small problems in this big problem. 7 points for each small question, a total of 14 points.

38. Briefly describe the specific evaluation method of cost method to evaluate work-in-process with short production cycle.

39. Briefly describe the long-term investment evaluation procedures.

5. Calculation problem (this big problem has 4 small questions, each small question scores 10, with a total of 40 points)

40. The appraised unit purchased it three years ago with a book value of 200,000 yuan. At the time of evaluation, this type of device was no longer produced and was replaced by a new type of device. Through investigation and consultation, it is known that at the time of evaluation, the quotation of other enterprises for purchasing new units is 300,000 yuan (the actual transaction price is generally 90% of the quotation), and experts believe that the depreciation of the evaluated units accounts for about 20% of the purchase price of new units because of their backward functions. The evaluated unit can still be used for 8 years.

Requirements: According to the given conditions, try to estimate the evaluation value of the unit. (The calculation result is "ten thousand yuan", with two decimal places reserved)

4 1. The total area of the land to be appraised is 25,000 square meters, the remaining service life of the land use right is 45 years, and the land restoration rate is 6%. Now collect three comparative cases of A, B and C.. See the table below for details:

The transaction situation, regional factors and individual factors in the table are the values determined by comparing the case with the land to be estimated. It is understood that every time the plot ratio of the city where the parcel is located increases by 0. 1, the land price of the parcel will increase by 8% compared with that when the plot ratio is L. From August of 20 14 to February of 20 15, the land price will increase by 1%.

Requirements: According to the above conditions, try to evaluate the price of the land to be appraised in February 2065438+2005. (The calculation result is in yuan, rounded off)

42. Enterprise A is a pharmaceutical manufacturer, and Enterprise B is licensed to use its patented technology to produce a certain API. Enterprise A and Enterprise B share patents, and their design capabilities are 6,543.8+0.5 million tons and 6,543.8+0.5 million tons respectively. The patent was developed and obtained by enterprise A two years ago. The total cost of patent replacement is10 million yuan, and the price increase index of means of production in recent two years is 5% and 6% respectively; The legal protection period of this patent is 10 year, and according to the expert appraisal prediction, its remaining service period is 8 years. After the transfer of the right to use the patent, the market competition intensifies. The present value of the reduced sales revenue of enterprise A in the next eight years is 700,000 yuan, and the present value of the additional cost of maintaining the market share is 300,000 yuan.

Requirements: Calculate the minimum cost of patent transfer. (The calculation result is "10,000 yuan", with two decimal places reserved)

43. It is estimated that the total profit of the enterprise in the next five years will be 3.4 million yuan, 3.5 million yuan, 3.4 million yuan, 3.5 million yuan and 3.6 million yuan respectively. At the time of evaluation, the average market rate of return is 1 1%, the risk-free rate of return is 4.5%, and the ratio of the average risk of the industry where the enterprise is located to the average risk of society is 1. 12. The applicable income tax rate is 25%, and the production and operation of this enterprise are relatively stable.

Requirements: Try to use the annuity capitalization method to calculate the total equity value of enterprise shareholders. (The calculation result is "10,000 yuan", with two decimal places reserved)

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Reference answers to the assets evaluation simulation test questions in April 20 18 of the higher education self-study exam.

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