2) Reset the topic according to the benchmark price standard. The freight and miscellaneous expenses are 65,438+0,000 yuan, which is 65,438+0 (ten thousand yuan) for the freight and miscellaneous expenses incurred in 2006 as the benchmark date of evaluation.
3) It is known that the fixed-base price indices of this kind of equipment in 2003 and 2006 were 120% and 180% respectively, while the equipment purchase price in 2003 was 500,000 yuan. According to the proportional method, if 50/ 120%=X/ 180%, the replacement purchase was made in 2006.