问题 问答题 计算题

W企业现生产甲产品,为了提高甲产品的市场占有率,希望从A公司获得其商标的使用权。W企业已经与A公司达成了商标使用权转让初步协议,现委托评估机构对W企业拟购买A公司所拥有的商标权使用权的价值进行评估,评估基准日为2012年1月1日。经评估人员调查分析,A公司是全球知名的企业,商标使用权上次获得注册(续展)的时间是2009年1月1日,并按时缴纳了有关商标的费用,商标有效。如果甲产品采用了A公司的商标,预计在评估基准日后15年内可具有稳定的市场,产品销售价格可由原来的每台550元提高到750元,全部成本及由增值税引起的税金及附加由原来的每台500元增加到580元,评估基准日后第1年可销售16000台,第2年可销售18000台,从第3年开始每年可销售22000台。15年以后企业不再使用A公司的商标。购买该商标使用权的风险回报率是8%,国库券的利率是4%。要求:如果W企业适用所得税税率为25%。

根据上述条件不考虑其他因素,试评估在本评估目的下W企业购买的A公司商标权的价值。

答案

参考答案:

1.由于A公司的商标是知名商标,所以A公司肯定会在商标保护期满时继续申请保护,所以其商标的保护期可以认为是无限年限。

2.第一年的超额收益=[(750-550)-(580-500)]×16000×(1-25%)=120×16000×0.75=1440000(元)

第二年的超额收益=[(750-550)-(580-500)]×18000×(1-25%)=1620000(元)

第三年及以后各年的年收益=[(750-550)-(580-500)]×22000×(1-25%)=1980000(元)

折现率=无风险利率+风险回报率=4%+8%=12%

评估值:1440000/(1+12%)+1620000/(1+12%)2+1980000×(P/A,12%,13)×(P/F,12%,2)=12716380.48(元)

单项选择题

Human relations have commanded people’s attention from early times. The ways of people have been recorded in innumerable myths, folktales, novels, poems, plays, and popular or philosophical essays. Although the full significance of a human relationship may not be directly evident, the complexity of feelings and actions that can be understood at a glance is surprisingly great. For this reason psychology holds a unique position among the sciences.

" Intuitive " knowledge may be remarkably penetrating and can significantly help us understand human behavior whereas in the physical sciences such common sense knowledge is relatively primitive. If we erased all knowledge of scientific physics from our world, not only would we not have cars and television sets, we might even find that the ordinary person was unable to cope with the fundamental mechanical problems of pulleys and levers. On the other hand, if we removed all knowledge of scientific psychology from our world, problems in interpersonal relations might easily be coped with and solved much as before. We would still " know " how to avoid doing something asked of us and how to get someone to agree with us: we would still " know " when someone was angry and when someone was pleased. One could even offer sensible explanations for the " whys " of much of the self’s behavior and feelings. In other words, the ordinary person has a great and profound understanding of the self and of other people which though unformulated or only vaguely conceived, enables one to interact with others in more or less adaptive ways. Kohler in referring to the lack of great discoveries in psychology as compared with physics, accounts for this by saying that " people were acquainted with practically all territories of mental life a long time before the founding of scientific psychology. "

Paradoxically, with all this natural, intuitive, commonsense capacity to grasp human relations, the science of human relations had been one of the last to develop. Different explanations of this paradox have been suggested. One is that science would destroy the vain and pleasing illusions people have about themselves; but we might ask why people have always loved to read pessimistic, debunking writings, from Ecclesiastes to Freud. It has also been proposed that just because we know so much about people intuitively, there has been less incentive for studying them scientifically: why should one develop a theory, carry out systematic observations, or make predictions about the obvious In any case, the field of human relations, with its vast literary documentation but meager scientific treatment, is in great contrast to the field of physics in which there are relatively few nonscientific books.

The author suggests that common sense knowledge of human relations is()

A. usually biased due to the fact that it is based on myths and folktales

B. generally accurate enough to facilitate interactions with each other

C. equally well developed among every adult within a given society

D. typically unrelated to an individual’s interactions with other people

阅读理解与欣赏
  子楚,秦诸庶孽孙,质于诸侯,车乘进用不饶,居处困,不得意。吕不韦贾邯郸,见而怜之,曰“此奇货可居”。乃往见子楚,说曰:“秦王老矣,安国君得为太子。窃闻安国君爱幸华阳夫人,华阳夫人无子,能立嫡嗣者独华阳夫人耳。今子兄弟二十余人,子又居中,不甚见幸,久质诸侯。即大王薨,安国君立为王,则子毋几得与长子及诸子旦暮在前者争为太子矣。”子楚曰:“然。为之奈何?”吕不韦曰:“子贫,客于此,非有以奉献于亲及结宾客也。不韦虽贫,请以千金为子西游,事安国君及华阳夫人,立子为嫡嗣。”子楚乃顿首曰:“必如君策,请得分秦国与君共之。”
  吕不韦乃以五百金与子楚,为进用,结宾客;而复以五百金买奇物玩好,自奉而西游秦,而皆以其物献华阳夫人。因言子楚贤智,结诸侯宾客遍天下,常曰“楚也以夫人为天,日夜泣思太子及夫人”。华阳夫人大喜,刻玉符,约以为嫡嗣。安国君及夫人因厚馈遗子楚,而请吕不韦傅之,子楚以此名誉益盛于诸侯。
  秦昭王五十年,子楚与吕不韦谋,行金六百斤予守者吏,遂以得归。
  秦昭王五十六年,薨,太子安国君立为王,子楚为太子。秦王立一年,薨,太子子楚代立,是为庄襄王。庄襄王元年,以吕不韦为丞相,封为文信侯,食河南洛阳十万户。庄襄王即位三年,薨,太子政立为王,尊吕不韦为相国,号称“仲父”。
  当是时,魏有信陵君,楚有春申君,赵有平原君,齐有孟尝君,皆下士喜宾客以相倾。吕不韦以秦之强,羞不如,亦招致士,厚遇之,至食客三千人。是时诸侯多辩士,如荀卿之徒,著书布天下。吕不韦乃使其客人人著所闻,集论以为八览、六论、十二纪,二十余万言。以为备天地万物古今之事,号曰《吕氏春秋》。布咸阳市门,悬千金其上,延诸侯游士宾客有能增损一字者予千金。(取材于《史记·吕不韦列传》)
  注:①秦诸庶孽孙:秦国王室中不是正妻所生,而是姬妾所生的子孙。②邯郸:赵国都城。
1.下列语句中划线词语的解释,不正确的一项是
[ ]
A.于诸侯        质:(到别国)作人质
B.因厚馈子楚 遗:遗留,使……留下
C.金六百斤予守者吏 行:做,这里是“使用”
D.亦招致:招引,使……到来
2.下列各组句中划线的词,意义、用法都相同的一组
[ ]
A.悬千金孰能讥之乎
B.安国君及夫人厚馈遗子楚人之力而敝之
C.非有以奉献亲及宾客也内惑郑秀,外欺于张仪
D.请以千金子西游阿母汝求
3.下列句子编为四组,全部表现吕不韦善于投机的一组是
[ ]
①车乘进用不饶 ②曰“此奇货可居” ③吕不韦乃以五百金与子楚
④因言子楚贤智,结诸侯宾客遍天下 ⑤行金六百斤予守者吏 ⑥延诸侯游士宾客有能增损一字者予千金
A.①③④       
B.②④⑥
C.①⑤⑥
D.②③⑤
4.下列对原文的理解和分析,不正确的一项是
[ ]
A.吕不韦认为,处境窘困的子楚若被立为嫡嗣,就能彻底改变他们的命运。
B.价值五百金的珍奇宝物加上种种溢美之词,使子楚获得华阳夫人的宠信。
C.秦昭王、安国君在位时间极短,客观上使得吕不韦迅速成为秦国的显贵。
D.吕不韦效法四公子的做法招贤纳士,主持门客著书立说以壮秦国的声威。