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被评估对象为甲企业拥有的某一知名商标，经评估人员分析，预计评估基准日后甲企业每年的净利润在1000万元的水平上，净资产保持在10000万元的水平上，行业平均净资产收益率为8%，假设折现率为10%，企业经营期为50年，不考虑其他因素，则该商标的评估值最接近于()万元。

A.1294

B.1329

C.1983

D.2500

答案

参考答案：C

解析：

根据净利润/净资产=净资产收益率，得出行业平均净利润=净资产10000×行业平均净资产收益率为8%=800(万元)，则使用该商标后高于行业平均净利润1000-800=200(万元)，则评估值=200×{〔1-(1+10%)-50〕/10%｝=(1000-10000×8%)×9.9148=1982.96(万元)

【该题针对“[新]商标权评估”知识点进行考核】

阅读理解

阅读理解。

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     The Bay Hotel. It's a quiet, comfortable hotel overlooking (俯瞰) the bay in an uncommercialised Cornish

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     Willapark Manor Hotel. Peaceful situation in 14 acres of separated gardens and woodland, overlooking

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     The Country Garden Hotel. Delightful hotel set in lovely gardens; calm Island of Wight near Tennyson

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     The Blakeney Hotel. Overlooking harbour, traditional privately owned friendly hotel with 60 bedrooms,

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1. All of the following hotels are close to the sea EXCEPT ______.

A. S W France

B. The Blakeney Hotel

C. Willapark Manor Hotel

D. The Country Garden Hotel

2. If you want to take your children and your dog with you on holiday, you can choose ______.

A. The Country Garden Hotel

B. Willapark Manor Hotel

C. The Bay Hotel

D. Boscastle

3. One of the hotels offers special price for ______.

A. young people

B. elderly people

C. foreign guests

D. students

4. The purpose of the passage is to ______.

A. warn

B. advise

C. describe

D. advertise

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