问题 问答题

某企业将某项资产与国外企业合资,要求对资产进行评估。具体资料如下:该资产账面原值为270万元,净值为108万元,按财务制度规定该资产的折旧年限为30年,已计提折旧年限为20年。经调查分析确定,按现在的市场材料价格和工资费用水平,新建造相同构造的资产的全部费用支出为480万元。经查询原始资料和企业记录,该资产截止到评估基准日的法定利用时间为57600小时,实际累计利用时间为50400小时。经专业人员勘察估算,该资产还能使用8年。又知该资产由于设计不合理,造成耗电量大、维修费用高,与现在同类标准资产比较,每年多支卅营运成本3万元(该企业适用的所得税税率为25%,假定折现率为10%)。
要求:根据上述资料,采用成本法对该资产进行评估。

答案

参考答案:采用成本法评估该资产的价值接近于139万元。具体计算过程如下:
资产的重置成本=4800000(元)
资产已使用年限=20×(50400÷57600)×100%
=20×0.875
=17.5(年)
资产实体有形损耗率=17.5÷(17.5+8)×100%
=68.63%
资产的功能性贬值=30000×(1-25%)×(P/A,10%,8)
=30000×0.75×5.3349
=120035(元)
资产评估价值=4800000×(1-68.63%)-120035
=4800000×0.3137-120035
=1385725(元)

阅读理解
阅读理解。
                                                      
     The Arts Cinema is open 7 days a week, showing lots of American and foreign films.
Next week it will show an Australian film called "Midnight Meeting". It is set in Sydney
in the 1960s. You can see that film from Monday to Thursday. I t will be on twice a day
at 6:30 and 9:10 in the evenings. The film lasts two hours and fifteen minutes. Tickets
are $ 4, but there is a special student ticket at $2.60 for all the films. Please bring your
student card if you want the cheaper ticket.
     The nearest car park to the cinema is in Hamlet Street. It's just five minutes' walk
from the cinema. If you need further information, phone 8813962 during office hours-9
a.m. to 4:30 p.m., Monday to Friday.
1. From the passage we know that "Midnight Meeting" is a (n) _____ film.
A. Chinese
B. Japanese
C. Australian
D. American
2. When can people see that film?
A. From Monday to Thursday
B. From Monday to Friday
C. Six days a week
D. Seven days a week
3. The film lasts _____.
A. from 6:30 p.m. to 9:10 p.m.
B. from 2:00 p.m. to 5:00 p.m.
C. twice a day in the evenings
D. 2 hours and 15 minutes
4. What's the price of a student ticket? 
A. $2
B. $2.60
C. $4
D. $4.60
5. According to the passage, which of the following is true?
A. Midnight Meeting is about Sydney in 1960.
B. Students can get a ticket with half of the price.
C. For more information, please phone 8813962.
D. The nearest park in about 10 minutes' walk.
单项选择题