1. In nature, the appraised value of assets is the () estimated value of the appraised assets on the appraisal base date by the certified asset appraiser.
A. Transaction price
B. Reconstruction cost
C. Exchange value
D. Labor value
2. The choice of value type in asset appraisal is closely related to many factors, including ().
A. Evaluation method
B. Evaluation principle
C. Evaluation procedure
D. Market conditions on which the evaluation is based
3. As an essential asset of the evaluated enterprise, the evaluation value of Equipment A should be () on the premise of continuous use.
a. its use value
b. its normal realization value
c. its contribution value to the enterprise
d. its quick realization value
4. One of the basic criteria for confirming an asset in asset appraisal is to see whether it has ().
A. Historical cost
B. Historical income
C. Expected cost
D. Expected income
5. A profitable asset can be used for 3 years after the appraisal base date, with an annual income of 2, yuan, with a discount rate of 1%, and its appraisal value is the closest to ().
A.178
B.18
C.188
D.2
6. A profitable asset has always had a good profit. According to the forecast of professional appraisers, the expected profit in the first year after the benchmark date is 1 million yuan, and it will increase by 1, yuan every year thereafter, assuming a discount rate of 1%.
a.14
b.17
c.18
d.197
7. The remaining service life of an appraised real estate is 3 years from the appraisal base date. According to the analysis of professional appraisers, the expected income in the first year after the appraisal base date is 5, yuan, and the income in subsequent years will be 2%.
A.555
B.56
C.625
D.65
8. The appraised object is an intangible asset of an enterprise. It is estimated that the annual income of the intangible asset will be maintained at 1.2 million yuan in the next five years after the appraisal benchmark date, and the intangible asset will be sold at the end of the fifth year. According to expert analysis, the intangible asset.
a.455
b.58
c.655
d.1324
9. In the asset appraisal procedure, the basic items of asset appraisal business should be clarified first, including ().
A. Value types and definitions of assets
B. Format of engagement letter for asset appraisal
C. Type of asset appraisal plan
D. Specific steps in the process of asset appraisal
1. An appraised equipment was purchased in February, l992, with an original book value of 12, yuan, and the benchmark date of appraisal is December 31, 24. At present, the relevant price information of this equipment is not available in the market. It is known that the fixed-base price index of this kind of equipment was 12% in 1992 and 116% in l998. Since 1999, the price index of similar equipment has increased by 4% every year compared with the previous year. If the new rate of this equipment is 4%, regardless of other factors, the estimated value of this equipment is the closest to () ten thousand yuan.
a.5.34
b.6.15
c.6.65
d.7.85
11. It is known that the main material cost of the evaluated equipment is 1 million yuan on the evaluation benchmark date, accounting for 85% of the total cost, and the industry average cost profit rate is l%, regardless of other factors.
a.123.53
b.129.41
c.135.29
d.135.88
12. An evaluated equipment is no longer produced at present. Compared with the updated new equipment, it uses three more operators and consumes 1% more power each year on the premise of completing the same production tasks. The price per kilowatt-hour is .45 yuan, and the equipment can still be used for 8 years from the evaluation benchmark date, with a discount rate of 1% and a corporate income tax rate of 33%. Regardless of other factors, the functional depreciation of the equipment is closest to () ten thousand yuan.
a.13
b.18
c.31
d.338
13. An evaluated laboratory equipment has been put into use for five years, and according to the design standard, it should work normally for 14,6 hours within five years. Due to the low utilization rate of the laboratory, if it is calculated as 365 days a year, it has only worked for 4 hours a day on average in the past 5 years. According to experts' analysis, if the actual utilization rate of the past five years is predicted, the equipment can still be used for l5 years from the evaluation benchmark date. If other factors are not considered, the new rate of the equipment is the closest to ().
a.72%
b.75%
c.82%
d.86%
14. The appraisal object is a set of equipment, which costs 1, yuan more materials than the new equipment under the same annual output. At the same time, due to market competition, the sales price of the products produced by the equipment will drop after the evaluation benchmark date. After analysis, the total annual profit of the enterprise will be reduced by 2, yuan. If the equipment can still be used for 5 years, the discount rate is 1%, and the income tax rate is 33%, regardless of other factors, the economic depreciation of the equipment is closest to () ten thousand yuan.
a.5.8
b.75.8
c.76.2
d.1L3.7
15. In real estate appraisal, the relationship between comprehensive capitalization rate R and land value L, land capitalization rate r1, building value B and building capitalization rate r2 is ().
16. The remaining service life of the evaluated non-patented technology is 8 years from the evaluation base date. According to the analysis of professional appraisers, the expected income in the first year after the evaluation base date is 5, yuan, and the income in subsequent years will decrease by 2%. If the discount rate is 1%, the evaluation value of the non-patented technology is the closest to () 1, yuan.
a.189
b.25l
c.377
d.44
17. An enterprise has an annual output of 1, pieces of plastic parts. Due to the adoption of a patented technology, the cost of each product has been reduced from 3 yuan to 2.5 yuan. At the same time, due to the patented technology, the product quality has been improved, and the product price (excluding tax) has been reduced from. Assuming that the remaining service life of the patent right after the benchmark date is 5 years, the output remains unchanged, the discount rate is 1%, and the enterprise income tax rate is 33%. Without considering the turnover tax and other factors, the evaluation value of the patent right is closest to () ten thousand yuan.
a.63.5
b.69.75
c.88.52
d.94.78
18. The appraised object is a proprietary technology, which consumes 21, yuan of materials in the development process. The power consumption is 4, yuan, and the salary of researchers is 3, yuan. After market investigation and verification, the appraisers determined that the multiplier coefficient of creative labor of scientific researchers is 1.3, the average risk coefficient of scientific research is .5, the return on investment of this intangible asset is 25%, and the industry benchmark rate of return is 3%. If the replacement cost of this proprietary technology is estimated by the multiplier method, its replacement cost is the closest to () ten thousand yuan.
a.12
b.15
c.25
d.26
19. enterprise a intends to license enterprise b to use its trademark, and when the certified asset appraiser uses the income method to evaluate the investment value of the trademark use right, the range of its future income is predicted to be ().
a. benefits from the use of all products of the trademark by enterprise A and enterprise B.
products, services and investment benefits of enterprise B.
C. benefits from the use of evaluated trademark products by enterprise A. benefits from the use of licensed trademark products by enterprise B.
2. According to the provisions of China's Copyright Law, () belongs to works protected by copyright.
A. Current affairs news
B. Calendar, general tables and formulas
C. Laws and regulations
D. Map and schematic diagram
21. An enterprise issues a five-year one-time debt service bond of 1, yuan, with an annual interest rate of 6%, with simple interest, and there are still three years from the evaluation base date to the maturity date. If 5% of treasury bill rate is used as risk-free reward,
a.93672
b.13198
c.111454
d.1237
22. Company A has a number of holding and non-holding long-term investments in its books. When appraisers use the addition method to evaluate Company A, their original data should be based on () data.
A. Company A's statements and statements of all invested companies
B. Consolidated statements of Company A and holding companies
C. Consolidated statements of Company A and all investing companies
D. Consolidated statements of Company A and non-holding companies
23. The original book value of accounts receivable entrusted by Company A is 5, yuan, and the provision for bad debts is 5 yuan, with a net value of 4,5 yuan. During the evaluation, it was determined that the recovery risk loss rate was 2%, and the bad debt reserve determined by the audit institution was 8 yuan. The evaluation value of this receivable was close to () yuan.
a.36
b.37
c.4
d.45
24. Use the fixed number of years method to estimate the substantial depreciation rate or the new rate of equipment, and the assumption is ().
a. there is no functional depreciation of equipment
b. there is no economic depreciation of equipment
c. there is no functional depreciation and no economic depreciation of equipment
D. there is a linear relationship between the physical loss of equipment and the use time
25. from the perspective of the value connotation of different caliber income and its evaluation value, using net profit index as the income of enterprise value evaluation, its capitalization value should be the enterprise value.
a. partial equity
B. owner's equity
C. investment capital
D. total assets
26. according to the current state-owned assets appraisal project management system, the state-owned assets appraisal project implements the () system.
A. Project establishment and confirmation
B. Project establishment and approval
C. Approval and filing
D. Approval and filing
27. Compared with international appraisal standards, an outstanding feature of China's asset appraisal standard system is the establishment of asset appraisal ().
A. Guide
B. Guidance
C. Specific criteria
D. Basic criteria
28. At present, the professional criteria for international impact assessment are ().
A. International Appraisal Criteria formulated by the International Appraisal Criteria Committee
B. Unified Criteria for Professional Appraisal Practice formulated by the American Appraisal Promotion Association
C. European Appraisal Criteria formulated by the European Federation of Appraisers
D. Appraisal Guide formulated by the Royal Institute of Chartered Surveyors
29. According to the International Appraisal Criteria,
A. Market
B. Asset type
C. Accounting principles
D. Tax policy
3. The appraised enterprise has an owner's equity of 1 million yuan, current liabilities of 2 million yuan, long-term liabilities of 1 million yuan and long-term investment of 1.5 million yuan, and the investment capital of the appraised enterprise should be () 1, yuan.
A.15
B.2
C.25
D.4
Second, multiple-choice questions (***1 questions, each with 2 points. There are two or more alternatives in each question that meet the meaning of the question and at least one wrong item. Wrong choice, this question does not score; Choose less, each option you choose will get .5 points)
31. The fundamental purpose of introducing value type theory into asset appraisal is ().
a. provide guidance for the management to reasonably confirm the appraisal results
b. provide guidance for the management to reasonably approve appraisal institutions
c. provide guidance for appraisers to scientifically and reasonably evaluate assets
d. provide guidance for appraisers to reasonably determine asset prices
e. provide guidance for appraisal report users to properly use appraisal results
32. The natural characteristics of land include () and so on.
a. scarcity
B. fixity of position
C. difference of quality
D. multidirectional utilization
E. monopolization
33. From the perspective of economic relationship between natural resources and human beings, natural resources can be divided into ().
A. Renewable non-exhaustible resources
B. Non-renewable non-exhaustible resources
C. Biological resources
D. Land resources
E. Non-renewable exhaustible resources
34. In intangible assets appraisal, problems such as () can be solved.
a. confirm the existence of intangible assets
b. identify the types of intangible assets
c. determine the evaluation method
d. determine the income level and risk
e. determine the evaluation value
35. the information that a certified asset appraiser needs to collect when evaluating trademark rights by income method includes ().
a. Impact of macroeconomic policies on branded products
b. Market share of branded products
c. Trademark design and registration fees
d. Scope of use of trademarks
36. The goal of enterprise value evaluation is usually the () value of the enterprise.
A. Total assets
B. Owner's equity
C. Long-term investment
D. Long-term debt
E. Partial equity
37. Compared with proprietary technology, patented technology has the characteristics of ().
A. Regionality
B. Openness
C. Profitability
D. Clear timeliness
38. According to the regulations on self-discipline management of relevant industries, For certified asset appraisers who violate the professional ethics of asset appraisal, trade associations can take disciplinary measures such as ().
A. Warning
B. Fines
C. informed criticism
D. Cancellation of professional qualification
39. Our country's asset appraisal business standard system includes () and other levels in the vertical relationship.
A. Basic standards
B. Basic standards of professional ethics
C. Specific standards
D. Evaluation guidelines
E. Guidance
4. The core contents of the International Evaluation Guidelines include () and so on.
a. International Appraisal Criterion L-Market Value Basis Appraisal
B. International Appraisal Criterion 2-Non-Market Value Basis Appraisal
C. International Appraisal Criterion 3-Appraisal Report
D. Application Guide L-Appraisal for Financial Reporting < p