问题 单项选择题

估价对象为某三星级宾馆,土地使用权性质为划拨商业用地。

如果该宾馆的财务数据能客观反映同类宾馆的客观经营状况和经营收益,则在运用收益法评估该宾馆的价值时( )。

A.该宾馆财务数据中的当年净利润可视作年净收益

B.按当地同类宾馆的正常经营利润水平核算得到的该宾馆的年利润可视作年净收益

C.该宾馆财务数据中的年净利润减当地同类宾馆的正常商业利润可视作年净收益

D.根据该宾馆财务数据中的年总利润、建筑物折旧和财务费用,并考虑未来变动情况,扣减当地同类宾馆的正常商业利润后的所得可视作年净收益

答案

参考答案:D

解析:[知识点] 房地产抵押价值评估

阅读理解

Bill Gates was born on October 28th, 1955. He and his two sisters grew up in Seattle. Their father, William H. Gates II, was a Seattle lawyer. Mary Gates, their late mother, was a school teacher.

Gates attended public elementary school before moving on to the private Lakeside School in North Seattle. It was at Lakeside that Gates began his career in personal computer soft  ware, programming computers at age 13.

In 1973, Gates entered Harvard University as a freshman, where he lived down the hall from Steve Ballmer, who is now Microsoft's president. While at Harvard, Gates developed a version (版本) of the programming language BASIC for the first microcomputer---the MITS Astair. In his junior year, Gates dropped out of Harvard to devote his energies full-time to Microsoft, a company he had started in 1975 with his boyhood friend Paul Allen. Guided by a belief that the personal computer would be a valuable tool on every office desk-top and in every home, they began developing software for personal computers.

Gates' foresight has led to the success of Microsoft and the software industry. He plays an important role in the technical development of new products. Much of his time is devoted to meeting with customers and staying in touch with Microsoft employees around the world through e-mail.

In the dozen years since Microsoft went public, Gates has donated more than $ 800 million to charities, including $ 200 million to the Gates Library Foundation to help libraries in North America make use of new technologies and the Information Age.

小题1:Where did Bill Gates begin his career in personal computer software?

A.At public elementary school.

B.At the private Lakeside School.

C.At Harvard University.

D.At Microsoft Company.小题2:Why did he drop out of Harvard?

A.To change school.

B.To spend all his energies to Microsoft.

C.To find a full-time job.

D.To earn money.小题3:How does Gates spend much of his time?

A.Meeting with people.

B.Travelling around the world.

C.E-mailing some friends.

D.Meeting with customers and e-mailing Microsoft employees.小题4:What does the underlined word “donated” in the last paragraph mean?

A.gave.

B.earned.

C.made.

D.received.

名词解释