问题 问答题 计算题

被评估设备为2007年10月从德国引进的设备,进口合同中的FOB价格是20万马克。2012年10月进行评估时该设备已停产,其替代产品的FOB价格为35万马克,而国内其他企业2012年6月从德国进口同种设备的CIF价格为30万马克。按照通常情况,设备的实际成交价应为报价的90%,境外运杂费约占FOB价格的5%,保险费约占FOB价格的0.5%,被评估设备所在企业以及与之交易的企业均属于进口关税、增值税免税单位,银行手续费按CIF价格的0.8%计算。国内运杂费按CIF价格加银行手续费之和的3%计算,安装调试费含在设备价格之中不另行计算。被评估设备尚可使用5年,年运营成本比其替代设备超支2万元人民币,假定折现率为10%,所得税率为25%,评估时马克与美元的汇率为1.5马克:1美元,人民币与美元的汇率为8元人民币:1美元,2012年6~10月进口设备价格没有变化。要求:

(1)计算被评估进口设备的更新重置CIF价格;

(2)计算被评估进口设备的重置成本;

(3)计算被评估进口设备的评估值。

答案

参考答案:

(1)被评估进口设备的CIF价格取同年其他企业从德国进口同种设备的CIF价格最为合理,即被评估设备的CIF价格为30万马克或20万美元。

(2)被评估进口设备的重置成本=(设备的CIF价格+银行手续费)×(1+国内运杂费率)银行手续费=20×8×0.8%=1.28(万元人民币)

国内运杂费=(160+1.28)×3%=4.84(万元人民币)

进口设备重置成本=160+1.28+4.84=166.12(万元人民币)

(3)①设备的成新率=5÷(5+5)×100%=50%

②设备的功能性贬值=20000×(1-25%)×(P/A,10%,5)=15000×3.7908=5.6862(万元人民币)

③进口设备的评估值=166.12×50%-5.6862=77.3738(万元人民币)

阅读理解

第四部分阅读理解(共15个小题,每小题1分,满分15分)

In the western part of the United States where the Indians lived, a little mouse called the “bean mouse” became a guide to rich stores of good and tasty difficult-to-find food. Each season, the little animal would work very hard to search out the rare beans, and “cache” them away in its nest (窝). The Indians learned of this and found out the hiding place. They collected most of the beans for themselves. When the mouse returned to its home and found only a few of the tasty beans left, it set to work, harder than ever before, gathering more beans. This was a fine thing for the Indians, who had only to look for the nest, while the mouse had to look for the beans. But the Indians returned the favour (恩惠,善意) by always making sure that the animal had enough for the winter.

61. The Indians valued the bean mouse _________.

A. as a guide to food                                     B. as fertile (肥沃的) land

C. because it made a good pet                              D. because its fur was valuable

62. The underlined word “cache” means _______.

A. throw them in every place                      B. place them in a hiding place for later use

C. put them in its home                                 D. lay them under the mud

63. The passage says that the bean mouse was ________.

A. fearless               B. friendly                    C. rare                     D. hard-working

64. The Indians are shown to be ________.

A. clever                 B. hard-working        C. unkind                D. educated

65. The best title for this passage is _________.

A. Man’s Best Friend                                   B. Habits of the Bean Mouse

C. A Search of Rare Beans                              D. The Indians and the Mouse

单项选择题