2015春 东财《资产评估》在线作业一_题目+答案

东财《资产评估》在线作业一

一、单选题（共15 道试题，共60 分。）

1. 无形资产是指由( )控制的不具有独立实体，而对生产经营长期发挥作用并能带来经济效益的经济资源。

A. 政府

B. 企业

C. 个人

D. 特定主体

正确答案：D

2. 被评估企业持有另一家股份公司优先股100股，每股面值100元，年股息率为17%，评估时，国库券利率为10%，评估人员经过调查分析，确定风险报酬率为5%。则该优先股的评估值最接近于（）。

A. 11526元

B. 10838元

C. 11333元

D. 10982元

正确答案：C

3. 某进口设备，评估基准日的FOB价为100万美元，海运费率为5%，保险费率为0.4%，增值税率为17%，其到岸价为( )。

A. 100万美元

B. 105万美元

C. 105.4万美元

D. 117万美元

正确答案：C

4. 对全资企业和控股企业的直接投资，应（）。

A. 对全部直接投资进行评估

B. 对直接投资的一定比例进行评估

C. 对投资企业进行整体评估

D. 对被投资企业进行整体评估

正确答案：D

5. 设备的到岸价是指（）。

A. FOB+进口关税

B. FOB+境外运杂费+关税

C. FOB+境外运杂费+境外保险费

D. FOB+境外保险费

正确答案：C

6. 由于外部条件的变化引起资产闲置，收益下降等而造成的资产价值损失是资产的（）。

A. 实体性贬值

B. 功能性贬值

C. 经济性贬值

D. 技术性贬值

正确答案：C

7. 某生产线设计生产能力为每天生产1000件产品，由于市场竞争加剧，使该生产线开工不足，每天只生产750件产品，假定规模经济效益指数为0.7，则该生产线的经济性贬值率为（）。

A. 19%

B. 18.2%

C. 17.8%

D. 25%

正确答案：B

8. 递延资产评估的主要依据是( )。

A. 递延资产是否已经摊销

B. 递延资产未来可产生效益的时间

C. 递延资产是否存在

D. 递延资产是否真实、准确

正确答案：B

9. 无形资产转让评估中的分成基数是指( )。

A. 销售收入

B. 销售成本

C. 销售利润

D. A或C

正确答案：D

10. 在正常情况下，上市债券的（）可以作为它的评估值。

A. 发行价格

B. 票面价格

C. 内在价格

D. 现行市场价格

正确答案：D

11. 复原重置成本与更新重置成本的相同之处是（）。

A. 材料

B. 建造标准

C. 设计

D. 价格水平

正确答案：D

12. 收益途径是指通过估测被评估资产（）收益的现值来判断资产价值的各种评估方法的总称。

A. 过去

B. 现在

C. 实际

D. 未来预期

正确答案：D

13. 法律或合同、企业申请书分别规定有法定有效期限和收益年限的，可按法定有效期限

与收益年限（）的原则确定无形资产的有效期限。

A. 孰短

B. 孰长

C. 相加

D. 相减

正确答案：A

14. 无形资产转让成本分摊率是指( )。

A. 购买方运用无形资产的设计能力／转让方运用无形资产的设计能力

B. 转让方运用无形资产的设计能力／购买方运用无形资产的设计能力

C. 购买方运用无形资产的设计能力／运用无形资产总的设计能力

D. 转让方运用无形资产的设计能力／运用无形资产总的设计能力

正确答案：C

15. 货币资金按其( )进行评估。

A. 重置价值

B. 市场价格

C. 清算价格

D. 账面价值

正确答案：D

二、多选题（共10 道试题，共40 分。）

1. 机器设备评估现场勘察的具体包括（）。

A. 清查核实评估对象

B. 填写机器设备评估申报明细表

C. 对机器设备进行技术鉴定

D. 对机器设备进行分类

E. 合理安排评估人员

正确答案：AC

2. 机器设备评估的准备工作包括（）。

A. 要求委托方提供资产评估的基础资料

B. 制定具体的评估工作计划

C. 搜集评估中所需数据资料

D. 现场勘察

E. 确定单台设备的估价数据与参数

正确答案：ABC

3. 剩余法是将待估土地预期开发后的全部建筑物的销售价格减去（），来确定待估土地价格的方法。

A. 建造费用

B. 利息

C. 利润

D. 税金

E. 专业费用

正确答案：ABCDE

4. 资产评估报告书是评估机构在完成评估工作后向委托方提交的说明（）等基本事项的报告书。

A. 评估目的

B. 评估程序

C. 评估方法

D. 评估依据

E. 评估结果

正确答案：ABCDE

5. 按资产的构成及获利能力划分，资产可分为（）。

A. 可确指的资产

B. 不可确指的资产

C. 单项资产

D. 整体资产

E. 有形资产

正确答案：CD

6. 进口设备的重置成本包括( )。

A. 设备购置价格

B. 设备运杂费

C. 关税

D. 银行手续费

E. 安装调试费

正确答案：ABCDE

7. 流动资产评估的特点包括( )。

A. 评估对象的不完整性

B. 必须选准流动资产评估的基准时间

C. 对会计核算资料的依赖度高

D. 强调市场变现原则

E. 比固定资产评估简单

正确答案：ABCD

8. 采用市场途径进行资产评估的基本前提包括（）。

A. 要有一个活跃的公开市场

B. 要有可比的资产及其交易活动

C. 资产能够给所有者带来预期收益

D. 资产具有交换价值

E. 资产具有使用价值

正确答案：AB

9. 无形资产的特点包括（）。

A. 可分性与共享性

B. 对有形资产的相对依附性

C. 研发成本与获利能力的弱对应性

D. 市场透明度低

E. 使用范围广

正确答案：ABCD

10. 下列属于产权变动类资产评估目的的有（）。

A. 企业兼并

B. 资产重组

C. 企业租赁

D. 资产抵押

E. 财产纳税

正确答案：ABC

东财《大学英语1》在线作业一1答案

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C: You think so That’s encouraging D: I don’t believe it. You are flattering me 答案: C A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C A: In B: On C: By

D: With 答案: D A: Their cakes are to strive for B: Their cakes are to struggle for C: Their cakes are to die for D: Their cakes are to pay for 答案: D A: forms B: are formed by C: in the form of D: form 答案:

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1、 Clerk: Good morning. Can I help you? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning. Clerk: _______? Mr. Smith: Single, please
回答错误
A: Single or two
B: Single or return
C: Single or double
D: Single or back
答案: B
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2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. Jane: ________.
回答正确
A: That’s very kind of you
B: Are you kidding? Thank you anyway

C: You think so? That’s encouraging
D: I don’t believe it. You are flattering me
答案: C
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3、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? Mary: No, thank you.
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are
D: Here are you
答案: C
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4、 ____ three days to go before the final exams, shouldn’t you work harder?
回答正确

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回答错误 ?A:Singleortwo ?B:Singleorreturn ?C:Singleordouble ?D:Singleorback 答案: ?A:That’sverykindofyou ?B:Areyoukidding?Thankyouanyway

?C:Youthinkso?That’sencouraging ?D:Idon’ 答案: ?A:Theseorangesareforyou ?B:Giveyoutheoranges ?C:Thereyouare ?D:Hereareyou 答案: ?A:In ?B:On ?C:By

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1、 I knew I didn't want to do this_______!
回答错误
A: some more
B: much more
C: any more
D: anymore
答案: D
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2、 I'd never achieve my dreams ______ here.
回答错误
A: working
B: worked
C: work
D: to work
答案: A
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3、 Michael: The Johnsons are moving next week. We are going to have a going-away party for them Saturday. Tracy: I didn’t realize they were moving so soon. ____________________ Michael: Yes, but we’ll have one last chance to get together. We’re planning a barbecue.
回答错误
A: Wish them a happy journey.
B: May they have a more comfortable home.
C: They are really going to be missed.
D: We can’t stay together forever, can we?
答案: B
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4、 He seemed _______ the secret.
回答正确
A: know
B: to know
C: knowing
D: known
答案:

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B: Are you kidding? Thank you anyway C: You think so? That’s encouraging D: I don’t believe it. You are flattering me 答案: C ?3、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? 回答错误 A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C

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1、 ____ the economic conditions, these countries are least developed.
回答正确
A: To give
B: Give
C: Giving
D: Given
答案: D
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2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. Jane: ________.
回答错误
A: That’s very kind of you
B: Are you kidding? Thank you anyway
C: You think so? That’s encouraging
D: I don’t believe it. You are flattering me
答案: C

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3、 He could not help but ____ at the joke.
回答错误
A: laugh
B: to laugh
C: laughing
D: laughed
答案: A
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4、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? Mary: No, thank you.
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are

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Speaker B: ________ .  A.Dont worry about it B.OK. With great pleasure C.Oh, really Thats OK D.I m sorry to hear that 正确答案:"[A]" 2.The cold and dry climate of Antarctica _____ it one of the toughest places on Earth to live. A.produces B.manufactures C.does D.makes 正确答案:"[D]" 3.I suggested _____ fishing. A.that we going

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C. lie D. lies 满分：4 分 5. ________ with flying, taking the train is safer. A. Compared B. To compare C. Comparing D. Compare 满分：4 分 6. The bridge is ________ construction. A. in B. with C. under D. during 满分：4 分 7. Man: Excuse me, madam, but is there a post office near here? Woman: _________ A. Wow, you got the idea. B. No, never mind. C. Pretty well, I guess. D. Sorry, I'm new here. 满分：4 分 8. The price is $14.90, _________ postage. A. includes B. including C. to include D. included

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? 1、 Clerk: Good morning. Can I help you
? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning.
?C
l
e
r
k
:
_______
? Mr.
Smith:
Single,
please
?
回答错误
A: Single or two
B: Single or return
C: Single or double
D: Single or back
答案: B
? 有疑问去论坛
? 2、 Jane: Carol, you look very well.
? Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must
have done you gooD.
? Jane: ________.
?
回答正确
A: That’s very kind of you
B: Are you kidding Thank you anyway

C: You think so That’s encouraging
D: I don’t believe it. You are flattering me
答案: C
? 有疑问去论坛 ? 3、 Salesgirl: Good morning, miss. Can I help you ? Mary: Yes, I’d like half a kilo of oranges, please. ? Salesgirl:________. Anything else ? Mary: No, thank you.
?
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are
D: Here are you
答案: C
? 有疑问去论坛 ? 4、 ____ three days to go before the final exams, shouldn’t you work harder
?
回答正确
A: In
B: On
C: By

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B.mentioned C.mentioning D.to mention 答案:B 4.I walked ______ the Seventh Avenue to catch a bus. A.until B.as long as C.as far as D.till 答案:C 5.Processed food and food _____ contains chemicals and preservatives should be avoided. A.when B.where C.which D.who 答案:C 6.There's no doubt that modern people have less and less personal space thanks _____ beepers, cell phones and e-mail.

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?1、Clerk: Good morni ng. Can I help you? Mr. Smith: Yes, I ' d like a ticket to NeW York 9:15 tomorrow morning. Clerk: _______ ? Mr. Smith: Single, PIeaSe 回答错误 r A: Si ngle or two r B: Si ngle or return C*C: Sin gle or double r D: Sin gle or back 答案： B ?有疑问去论坛 * 2、Jane: Carol, you look Very well. Carol: Thank you, Jane. You look Won derful too. Your Weeke nd tennis must have done you gooD. Jane: _______ . 回答正确 C A: That ' S Very kind of you

B: Are you kiddi ng? Thank you any Way

C: YoU think so? That ' S enCoUraging D: I don ' t believe it. You are flattering me 答案： C ?有疑问去论坛 ?3、Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I ' d like half a kilo of Oranges, please. Salesgirl: ______ . Any thi ng else? Mary: No, tha nk you. 回答错误 A: TheSe Oran ges are for you C B: GiVe you the Oran ges r C: There you are G D: Here are you 答案： C *有疑问去论坛 * 4、____ three days to go before the final exams, should n 't you work harder?

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A:Theseorangesareforyou B:Giveyoutheoranges C:Thereyouare D:Hereareyou A:In B:On C:By D:With 答案: D ?

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A:That’sveryregretful B:That’spitiful C:That’stoobad D:That’sworse A:related B:relate C:relative D:relates A:consistsof B:consistof C:isconsistedof