问题 问答题

(二) 被评估设备系国内某大型钢厂于1998年8月从美国进口,进口合同价为FOB 2284800美元(离岸价)。离岸港为美国洛杉矶港,到岸港为中国上海港,进口货价包括主机部分和附属料件部分。 经向提供该设备的美国K公司询价,得知该设备现行报价为CIF 2680000美元(到岸中国上海港),经评估师及有关设备专家对比分析,认为美国K公司现行报价过高,若进行商务谈判,成交价可能适当下调,最可能成交价为CIF 2470000美元(到岸中国上海港)。 评估基准日为2003年10月6日,当日外汇基准汇率为1美元:8.3元人民币,关税税率为10%,增值税率为17%,银行手续费及代理费为设备CIF价的0.5%,国内运杂费约占设备CIF价的5%,安装调试费约占设备CIF价的15%。 评估人员通过查询,该设备从1998年10月开始投入使用,至评估基准日已使用了5年,在使用期间,由于原材料的短缺停工了半年,其他时间该设备基本处于正常使用状态,故经评估师及有关专家评定,评估对象尚可使用15年。 该设备从1998年10月开始投入使用,经分析,该设备与美国K公司目前生产此类设备相比,加大运营成本主要是能耗高。目前该设备每天工作8小时,每年工作300天,每年共耗电较之于美国K公司目前生产的这类设备多200000度,目前电价0.5元/度。另据了解,目前市场上该类设备生产的产品销售状况良好,且设备能开工充分,另折现率为10%,请评估该设备评估基准日(2003年10月6日)的变现价值。

答案

参考答案:

解析:1.该设备在评估基准日的重置成本到岸价(CIF)=2470000元×8.3=20501000元 关税=20501000元×10%=2050100元 增值税=(20501000+2050100)元×17%=3833687元 银行手续费及代理费=CIF×银行手续费率 =20501000元×0.5%=102505元 国内运杂费=CIF×运杂费率=20501000元×5%=1025050元 安装调试费=CIF×安装调试费率=20501000元×15%=3075150元故 重置成本=到岸价(CIF)×现行外汇汇率+进口关税+增值税+银行手续费及代理费+国内运杂费+安装调试费 =(20501000+2050100+3833687+102505+1025050+3075150)元 =30587492元 2.实体性贬值 N=有效使用时间÷(有效使用时间+尚可使用时间)×100% =4.5÷(4.5+15)×100%=23%故 实体性贬值=30587492元×23%=7035123.1元 3.功能性贬值每年的超额运营成本=200000元×0.5=100000元所得税率按33%计算,则税后每年净超额运营成本=100000元×(1-33%)=67000元。15年折现系数为7.6061,故,折现值=67000元×7.6061=509608.7元。则该设备由于超额运营成本引起功能性贬值509608.7元。 4.经济性贬值目前,市场上的销售状况良好,且开工充分,故评估中不允考虑经济性贬值。 5.评估值的确定 评估值=重置成本-实体性贬值-功能性贬值-经济性贬值 =(30587492-7035123.1-509608.7-0)元=23042760.2元

选择题
单项选择题


In this section you will find after each of the passages a number of questions or unfinished statements about the passage, each with 4 (A, B, C and D) choices to answer the question or complete the statement. You must choose the one which you think fits best. Blacken the corresponding letter as required on your Machine-scoring ANSWER SHEET.

Questions 61-70 are based on the following passage.
While some international couriers are showing signs of exhaustion, EMS (Express Mail Service), the generic name for the courier services of post offices, seems to be finding its stride. Known as Datapost in Britain, as Chronopost in France, and as A1-Barid al-Mumtaz in Saudi Arabia, EMS is now second in the international courier business (jointly with TNT Skypack). Last year it delivered 5.6 million items, weighing less than 20 kilograms each, across borders. That and its annual growth rate of around 5 percent have worried DHL, the market leader, enough for it to counter-attack in the Courts.
On October 26, a Dutch judge ruled against DHL on all three counts filed against the Dutch post office: that the three-initial name was too close to DHL’s; that the orange lines in the EMS logo were too similar to DHL’s dark red ones; and that the claim to the widest route system in the world was unfounded. DHL has threatened the Swiss post office with similar action, but it may reconsider after the Dutch ruling.
EMS has some advantages over the private couriers. One is a dense ready-made network of offices, especially in Europe, the avowed target area of the private couriers. Another advantage is a long tradition of working with customs authorities. In a business where minutes count, it pays to have good friends at customs. That advantage particularly irritates the private couriers because there is no legal way to combat such unquantifiable coziness.
The private courier services are also annoyed because in countries like Switzerland and Italy, where the post office is officially a monopoly, they pay it a fee. In Switzerland DHL says it pays more than SFr lm ($ 708,000) "to the competition" each year. In France the couriers have won a battle for exoneration.
Although governments are under little pressure to keep prices artificially low, EMS is often cheaper than the private couriers, but not always. A recent test in Britain (on a domestic route) showed Datapost about halfway between the least and the most expensive, but gave it full marks for speed and service.
Each national EMS is free to set its rates and follow its own rules on things like bulk discounts. The Universal Postal Union, based in Berne, determines how costs and revenues are split between sending and receiving countries, and standardizes procedures. More than 100 postal administrations have linked into the system—and more are coming, including Russia’s. That makes the feisty EMS particularly happy since its rivals have not been allowed to serve anywhere in Russia.

Which of the following names is NOT used for EMS

A.Datapost

B.Chronopost

C.A1-Barid al Mumtaz

D.TNT Skypack