问题 问答题

某企业为了整体资产转让,需进行评估。经预测该企业未来5年净利润分别为100万、110万、 120万、150万和160万,从第6年起,每年收益处于稳定状态,即每年均为160万。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100万和500万。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10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%。请评估该企业的商誉价值并说明评估技术思路(以万元为单位,小数点后

答案

参考答案:

评估技术思路: 应采用割差法对该企业的商誉价值进行评估。首先运用收益法评估企业整体价值,再运用加和法计算出企业各单项资产价值之和,其次运用企业整体价值减掉企业单项资产评估值之和得到企业商誉价值: (2)计算企业整体价值: 估算出该企业整体资产评估价值为: =100×0.9434+110×0.8900+120×0.8396+150×0.7921+160×0.7473+160万元÷6% ×0.7473 =2524.18(万元) (3)计算企业各单项资产价值: ①单项有形资产评估值为600万。 ②估算出非专利技术评估值为:100×(0.9434+0.8900+0.8396+0.7921+0.7473)=421.24(万元)。 (4)评估商誉价值:

=2524.18-(600+421.24)=1502.94(万元)

填空题
单项选择题

With the spread of inter-active electronic media a man alone in his own home will never have been so well placed to fill the inexplicable mental space between cradle and crematorium. So I suspect that books will be pushed more and more into those moments of travel or difficult defecation (1) people still don’t quite know what to do with.

When people do read, I think they’ll want to feel they are reading literature, or (2) something serious. (3) you’re going to find fewer books presenting themselves as no- nonsense and (4) assuming literary pretensions and being packaged as works of art. We can expect an extraordinary variety of genre, but with an underlying (5) of sentiment and vision.

Translators can only (6) from this desire for the presumably sophisticated. We can look forward to lots of difficult names and fantastic stories of foreign parts enthusiastically (7) by the overall worship of the "global village" Much of this will be awful and some wonderful, (8) don’t expect the press or the organizers of prizes to offer you much help in making the appropriate distinctions. They will be chiefly (9) in creating celebrity, the greatest enemy of discrimination, but a good prop for the (10) consumer.

Every ethnic grouping over the world will have to be seen to have a great writer--a phenomenon that will (11) a new kind of provincialism, more chronological than geographic, (12) only the strictly contemporary is talked about and (13) . Universities, including Cambridge, will include (14) their literature syllabus novels written only last year. (15) occasional exhumation for the Nobel, the achievements of ten or only five years ago will be largely forgotten.

In short, you can’t go too far wrong when predicting more of the same. But there is a (16) side to this--the inevitable reaction against it. The practical things I would like to see happen--publishers seeking less to (17) celebrity through extravagant advertising, (18) and magazines (19) space to reflective pieces--are rather more improbable than the Second Coming (耶稣复临). But dullness never quite darkens the whole planet. In their own idiosyncratic fashion a few writers will (20) be looking for new departures.

3()

A.So

B.Yet

C.Once

D.Since