资产评估计算题型（Asset evaluation calculation questions）.doc

资产评估计算题型（Asset evaluation calculation questions） Common calculation questions in asset evaluation 1 Evaluation of equipment purchase in June 2000, book value of 1 million 200 thousand yuan, in June 2002 the technical transformation of the equipment, the use of a new technology, the transformation cost is 150 thousand yuan, in June 2004 to evaluate the equipment. The evaluation personnel obtained the following data through investigation and analysis: (1) from 2000 to 2004, the fixed base price indices of such equipment were 102%, 105%, 103%, 106% and 108% respectively; (2) due to the use of new technology, the monthly labor cost of the equipment is 5000 yuan less than that of the common equipment used in the society; (3) the normal rate of return on investment of the enterprise where the equipment is located is 10%, and the scale economic benefit index is 0.7. The enterprise is a normal tax paying enterprise; (4) the equipment at baseline before the utilization rate is only 60%, the valuation date, expected utilization rate of up to 80%; (5) after testing, the equipment can be used for 8 years. Requirement： (1) calculate the replacement cost of the equipment; (2) calculate the weighted investment period and the new rate of the equipment; (3) calculate the functional depreciation of the equipment; (4) calculate the economic depreciation of the equipment; (5) calculate the evaluation value of the equipment. (in the case of 10000 yuan, the result is two decimal places) 2, the evaluation of an enterprise to assess the overall enterprise, through the analysis of the historical operation of the enterprise and domestic and international market survey, collected the following data: (1) it is estimated that the enterprises first years revenue is 2 million yuan, and the annual income will increase by 10% over the previous year. Since the sixth year, the enterprise will enter a period of stable development, and the income will remain at the level of 3 million yuan; (2) the aver