问题 问答题

某企业为了转让整体资产,委托价格鉴证中心对其资产进行价格鉴证。经预测该企业未来5年净利润分别为100万元、110万元、120万元、150万元、160万元,从第六年起,每年收益处于稳定状态,即每年均为160万元。该企业一直没有负债,其有形资产只有货币资金和固定资产,且其评估值分别为100万元和500万元,该企业有一项可确指无形资产,即一个尚有5年剩余经济寿命的非专利技术,该技术产品每件可获超额净利润lO元,目前该企业每年生产产品8万件,经综合生产能力和市场分析预测,在未来5年,每年可生产10万件,经预测折现率和本金化率均为6%,复利现值系数表如下表所示。

要求:估算该企业的商誉价格。

答案

参考答案:

(1)估算该企业的整体资产价格

该企业整体资产价格

(2)估算该企业有形资产的价格

有形资产价格=100+500=600(万元)

(3)估算该企业非专利技术的价格 非

专利技术价格

(4)估算该企业的商誉价格

该企业的商誉价格 =整体资产价格-(有形资产价格+非专利技术价格) =2524.18-(600+421.24) =1502.94(万元)

阅读理解

Today we can use the Internet for many things: shopping, business, writing letters, talking to people, getting information and so on. In recent years, a new kind of English has grown on the Internet. There's no real word for it yet, so we call it e-talk.

People don't like typing too much. To save time, they turn phrases into a few letters, acronyms(首字母缩略词). Acronyms are often used in chat rooms. Some are as follows:

BRB (be right back), BTW (by the way), LOL (laughing out loud), IMO (in my opinion)

People also use many abbreviations. They are shortened forms of words. Some common abbreviations include info (information), pic (picture), puter (computer), sec (second), etc.

We usually don't see people when we communicate on the Net, so people have new ways to show feelings. Most people use their keyboards to draw "feelings", such as:

:-)  (happy)     ;-)  (joking)       :-(  (sad)        :-O  (surprised)

These days, many public discussions have picture feelings, for example:

    

(happy)           (sad)            (angry)           ( (cool)

There are even whole new words, like "newbies"(someone who is new on a chat board or forum). When you write something bad about someone else, it's called "burning" the person.

It takes time for people to get used to e-talk. Also, different groups on the Net have their own special ways of communicating. Newbies sometimes have to ask other people what they mean. As the Internet grows, e-talk will continue to grow and change.

小题1:Why do people type acronyms?

A.To type them quickly.

B.To make jokes.

C.To make newbies puzzled.

D.To show their feelings.小题2:What does the sentence “BTW, my puter is not working well. :-( ”mean?

A.The person is happy about getting a new computer.

B.The person has to go away from their computer.

C.The person is sad that his computer is having problems.

D.The person is angry at somebody.小题3:If someone is angry, what may he type?

A.   LOL      B. BRB.               C.   D.

小题4:E-talk will probably____________.

A.stay the same

B.keep changing

C.be used by people on the telephone

D.be easy for newbies to understand小题5:The best title for this passage is________.

A.E-talk

B.Picture Feelings

C.How to Use Abbreviations

D.The Changing Internet

单项选择题