问题 单项选择题

被评估企业以无形资产向A企业进行长期股权投资,协议规定投资期10年,A企业每年以运用无形资产生产的产品销售收入的5%作为投资方的回报,10年后投资方放弃无形资产产权及股权。评估时此项投资已满5年,评估人员根据前5年A企业产品销售情况和未来5年市场预测,认为今后5年A企业产品销售收入保持在200万元水平,折现率为 12%,该项无形资产的评估值最有可能是( )元。

A.180 240

B.72 099 000

C.360 480

D.500 000

答案

参考答案:C

单项选择题
单项选择题

If the opinion polls are to be believed, most Americans are coming to trust their government more than they used to. The habit has not yet spread widely among American Indians, who suspect an organization which has so often patronized them, lied to them and defrauded them. But the Indians may soon win a victory in a legal battle that epitomizes those abuses.

Elouise Cobell, a banker who also happens to be a member of the Blackfeet tribe in Montana, is the leading plaintiff in a massive class-action suit against the government. At issue is up to $10 billion in trust payments owed to some 500,000 Indians. The suit revolves around Individual Indian Money (11M) accounts that are administered by the Interior Department’s Bureau of Indian Affairs (BIA). Back in the 1880s, the government divided more than 11m acres of tribal land into parcels of 80 to 160 acres that were assigned to individual Indians. Because these parcels were rarely occupied by their new owners, the government assumed responsibility for managing them. As the Indians’ trustee, it leased the land out for grazing, logging, mining and oil drilling--but it was supposed to distribute the royalties to the Indian owners.

In fact, officials admit that royalties have been lost or stolen. Records were destroyed, and the government lost track of which Indians owned what land. The plaintiffs say that money is owing to 500,000 Indians, but even the government accepts a figure of about 300,000. For years, Cobell heard Indians complain of not getting payment from the government for the oil-drilling and ranching leases on their land. But nothing much got done. She returned to Washington and, after a brush-off from government lawyers, filed the suit.

Gale Norton, George Bush’s interior secretary was charged with contempt in November because her department had failed to fix the problem. In December, Judge Lam berth ordered the interior Department to shut down all its computers for ten weeks because trust-fund records were vulnerable to hackers. The system was partly restored last month and payments to some Indians, which had been interrupted l resumed.

And that is not the end of it. Ms Norton has proposed the creation of a new Bureau of Indian Trust Management, separate from the BIA. Indians are cross that she suggested this without consulting them. Some want the trust funds to be placed in receivership, under a , neutral supervisor. Others have called for Congress to establish an independent commission, including Indians, to draw up a plan for reforming the whole system. A messy injustice may at last be getting sorted out.

What is the attitude of American Indians towards Gale Norton’s proposal()

A.Skeptical

B. Scornful

C. Annoyed

D. Indifferent