Single-choice question: When using the income method to evaluate the value of an enterprise, the risk coefficient β of the enterprise being evaluated is 1.2, the average market rate of return for the current period is 16%, and the risk-free rate of return is 6%, then the discount rate is ().

A. 22% B. 25.2% C. 19.2% D. 18% Correct answer D Answer analysis discount rate = 6% + 1.2 × (16% - 6%) = 18% Asset Appraiser "Asset Appraisal Related Knowledge"

Daily Practice: Sinking Fund (11.27) Multiple choice questions Among the following items, the items that can directly or indirectly use the future value coefficient of ordinary annuities to calculate the exact results are ().

A. Sinking fund B. Future value of prepaid annuity C. Present value of perpetual annuity D. Future value of perpetual annuity E. Future value of simple interest Correct answer AB Answer analysis sinking fund = future value of ordinary annuity × sinking fund coefficient

= future value of ordinary annuity/coefficient of future value of ordinary annuity, so option A is correct; future value of prepaid annuity = future value of ordinary annuity × (1+i) = annuity × future value coefficient of ordinary annuity × (1+i), so choice B is correct.

The calculations of options C and E have nothing to do with the future value coefficient of ordinary annuities, and there is no future value for perpetuities.

Asset Appraiser's "Asset Appraisal Practice 1" Daily Practice: Material Appraisal (11.27) Single-choice question Which of the following statements about the appraisal of materials is incorrect ().

A. Materials in the enterprise can be divided into inventory materials and materials in use according to their storage locations. B. Materials are mainly evaluated using the cost method and the market method. C. For recently purchased materials, the cost method or the market method can be used.

D. For inventory materials with a long interval between purchased batches and large price changes, the cost method is generally used to evaluate the correct answer D. Answer analysis For inventory with a long interval between purchased batches and large price changes

For materials, generally the price of the material closest to the market price can be directly used or the market price can be directly used as its estimated value.

Choice D is incorrect.

Asset Appraiser's "Asset Appraisal Practice 2" Daily Practice: Market Method Valuation (11.27) Single-choice question: When using the market method to evaluate intangible assets under the ad valorem measurement method, the key is measurement ().

A. Markup rate B. Profit rate C. Share rate D. Profit rate Correct answer C Answer analysis The key to using the market method to evaluate intangible assets under the ad valorem measurement method is the measurement of the share rate.