江南大学现代远程教育20##年下半年第三阶段测试卷

考试科目:《资产评估学》第十章至第十四章（总分100分） 

时间：90分钟

            学习中心（教学点） 批次：              层次：                   

专业：                   学号：                    身份证号：              

姓名：                                                  得分：                   

一、单项选择题（每小题1分，共计15分）每小题列出的四个备选项中有一个是符合题目要求的。错选或未选均无分

1、企业价值评估的一般前提是企业的（ B  ）。

A、独立性      B、持续经营性     C、整体性     D、营利性

2、用β系数法确定折现率指标时，β系数反映了（ D  ）。
A、企业风险相当于企业所在行业平均风险的倍数
B、企业风险相当于社会平均风险的倍数
C、企业风险相当于无风险报酬的倍数
D、企业所在行业平均风险相当于社会平均风险的倍数

3、用收益法评估企业价值时，对预期收益预测的基础是评估时点的（D   ）。

A、实际收益                        B、平均收益

C、历史收益                        D、客观收益

4、国际评估准则理事会成立于( B  )。

A、1976年                         B、1981年

C、1987年                         D、1985年

5、某项无形资产使用后，使产品市场占有率提高，销量从原来的每年100万件增至120万件。已知该产品价格为50元，成本为40元。所得税税率25％。则运用直接估算法估计该无形资产每年给企业带来的收益额为（ B  ）万元。

A、1000                            B、1200

C、1400                            D、900

6、在转让的专利技术使用权中，买受方的使用权限最大的是（  D  ）。
A、排他许可                        B、独家许可
C、普通许可                        D、独占许可

7、评估基准日与报告日期相同或接近的评估报告是属于(  B   )。

A、追溯性评估报告                  B、现实性评估报告

C、预期性评估报告                  D、限制性评估报告

8、将评估分为正常评估、评估复核和评估咨询是依据（  D  ）。

A、评估对象的不同

B、评估报告所提供内容和数据的繁简程度不同

C、注册资产评估师分工的不同

D、资产评估工作的内容不同

9、某企业的预期年净收益为15万元，本金化率为10%，该企业所有各项资产价值之和为134万元，该企业的商誉价值为（  A   ）。

A、16万元                          B、20万元

C、14万元                          D、15万元

10、当收益额选取企业的净利润，而资本化率选择净资产收益率时，其还原值应为（  C   ）。
A、实收资本现值                     B、资产总额现值
C、所有者权益现值                   D、投资资本现值

11、(  B  )概念是《国际评估准则》中最重要的概念。

A、公允价值                         B、市场价值

C、非市场价值                       D、投资价值

12、资产评估结果有效期通常为一年，这一年是从 ( B    )算起的。

A、提供报告日                       B、评估基准日

C、验证确认日                       D、经济行为发生日

13、如果企业的收益率与行业平均收益率相同，则（ B   ）。
A、整体企业评估值高于单项资产评估汇总价值
B、整体企业评估值和单项资产评估汇总价值趋于一致
C、整体企业评估值与单项资产评估汇总价值无关
D、整体企业评估值低于单项资产评估汇总价值

14、在企业价值评估中，对企业资产划分为有效资产和无效资产的主要目的是（  C  ）。

A、选择评估方法                     B、界定评估价值类型

C、界定评估具体范围                 D、明确企业盈利能力

15、限制评估报告与其他评估报告的差异在于（  B    ）

A、评估基准日与报告日不相同         B、所提供的内容和数据繁简不同

C、部分资料和数据只体现在工作底稿中 D、反映的评估工作内容不同

二、多项选择题（每小题2分，共计10分）在每小题列出的五个备选项中有二个至五个是符合题目要求的。错选、多选、少选或未选均无分。

1、根据《国际评估准则》规定，以下属于市场价值以外的价值的有( ABCDE   )。

A、在用价值                         B、投资价值

C、清算价值                         D、残余价值

E、特殊价值

2、企业价值的表现形式有（ ABC   ）。

A、企业资产价值                     B、企业投资价值

C、企业股东权益价值                 D、企业债务价值      

E、企业债权价值

3、《国际评估准则》结构体系，包含的内容有(  ABCDE  )。

A、前言                             B、行为准则

C、应用指南                         D、评估指南

E、资产类型

4、按资产评估对象的不同，资产评估报告书可分为（ AE   ）。
A、整体资产评估报告书               B、无形资产评估报告书
C、房地产估价报告书                 D、土地估价报告书
E、单项资产评估报告书
5、根据具体情况，企业价值有以下类型（  ABE   ）。
A、企业总资产价值                   B、企业净资产价值
C、长期投资价值                     D、企业普通股价值
E、投资资本价值

三、名词解释（每小题3分，共计12分）

1、企业内在价值:是指企业所具有的潜在获利能力(具体表现为企业预期收益能力或企业预期现金流量)的折现值之和。

2、有效资产：企业中正在运营或虽未运营但具有潜在运用能力，并能对企业潜在运用能力做出贡献、发挥作用的资产。

3、行业自律管理：由民间职业团体对资产评估行业进行监管的一种模式。政府出一些必要的国家立法之外，一般不干预行业发展。

4、资产基础途径：指在合理评估各项资产价值和负债价值的基础上确定企业价值的评估思路与方法。

四、简述题（每小题6分，共计18分）

1、简述企业价值评估特点。

2、简述以财务报告为目的的评估的特点。

3、试述我国资产评估准则体系制定原则。

五、计算题（每小题15分，共计45分）

计算题答题要求：写出具体计算过程，以万元为单位，小数点后保留两位小数。

1、评估人员对某一企业进行整体评估，通过对该企业历史经营状况的分析及国内外市场的调查了解，收集到下列数据资料： (1)预计该企业第一年的收益额为200万元，以后每年的收益额比上年增长10%，自第6年企业将进入稳定发展时期，收益额将保持在300万元的水平上。 (2)社会平均收益率为12%，国库券利率为8%，被评估企业所在行业风险系数为1.5;(3)该企业各单项资产经评估后的价值之和为1600万元。要求：

(1)用分段法确定该企业整体资产评估值。

(2)企业整体资产评估结果与各单项资产评估值之和的差额如何处理?

计算所用系数：（1+14%）^-1、（1+14%）^-2、（1+14%）^-3、（1+14%）^-4、（1+14%）^-5分别为0.877、0.769、0.675、、0.529、0.519

2、某企业20##年利润表反映实现的净利润为9500万元，补贴收入500万元(包括企业增值税出口退税30万元和因洪灾政府专项补贴20万元)；营业外支出30万元(为企业遭受洪灾的损失支出)。经分析，预计从20##年至20##年企业的净利润将在20##年正常净利润水平上每年递增1％，从20##年到20##年企业净利润将保持在20##年净利润水平上。企业将在20##年底停止生产、整体变现，预计变现值约为140万元。若折现率为10％，企业所得税税率为25％。

要求：评估20##年12月31日该企业的价值。

(计算结果以“万元”为单位，保留两位小数)

计算中采用系数：

（1）（1+10%）^-1、（1+10%）^-2、（1+10%）^-3、（1+10%）^-4、（1+10%）^-5分别为0.9091、0.8264、0.7513、0.6830、0.6209

（2）P/A,5,10%=3.7908

(3) P/F, 10, 10%=0.3855

3、某企业20##年进行评估，估计每预计收益为1.28亿元，预期收益将永久性地每年比上年增长5%。企业的β系数为0.9，1年期国债利率为3.25%，市场风险补偿为5%。估算该企业的价值。

第二篇：江南大学现代远程教育20xx年下半年第一阶段测试卷 大学英语一

江南大学现代远程教育20xx年下半年第一阶段测试卷 考试科目:《大学英语（一）》 （总分100分） 时间：90分钟

批次： 层次： 专业： 学号： 身份证号： 姓名：

一、交际英语 （10％）

1、- Can I borrow your digital camera for a couple of days?

- ___C____

A：Yes, you may not borrow.

B：Yes, go on.

C：Sure, here you are. Enjoy your journey.

D：It doesn't matter.

2、- Good night and thanks again.

- ___D____

A：You can't say that.

B：No, no. It's what I can do.

C：How can you say that.

D：Good night.

3、- ___A____?

- It's Friday.

A：What day is it?

B：What's the date today?

C：What's the time?

D：What time is it?

4、How much is that meat, please?

- ________B_____________

A：Ten o'clock.

B：Ten yuan a kilo.

C：I like it very much.

D：I don't like.

得分：

5、-How soon will your father fly to New York?

-_______C______________

A：At 7.00 am.

B：Last week.

C：In three days.

D：Twice a year.

二、阅读理解 （30％）

1、 Chess must be one of the oldest games in the world. An Arab traveller in India in the year 900 wrote that it was played 'long, long ago.' Chess was probably invented in India, and it has been played everywhere from Japan to Europe since 1400. The name 'chess' is interesting. When one player is attacking the other's king, he says in English, 'check'. When the king has been caught and cannot move anywhere, he says 'check mate'. These words come from Persian 'Shah mat' means 'the king is dead'. That is when the game is over, and one player has won.

Such an old game changes very slowly. The rules have not always been the same as they are now. For example, at one time the queen could only move one square at a time. Now she is the strongest piece on the board. It would be interesting to know why this has happened. Chess takes time and thought, but it is a game for all kinds of people. You don't have to be a champion in order to enjoy it. It is not always played by two people sitting at the same table. The first time the Americans beat the Russians was in a match played by radio. Some of the chess masters are able to play many people at the same time. The record was when one man played 400 games! It is said that some people played chess by post. This must make chess the slowest game in the world.

(1)、Chess was played in India long before 900.

A：T 1

B：F

(2)、One player has won the game when he attacks the other player's king.

A：T

B：F1

(3)、Chess is a game for all sorts of people.

A：T

B：F1

(4)、Only two people can play chess sitting at the same table.

A：T

B：F1

(5)、According to the old rules of the game, the king could not move anywhere.

A：T

B：F1

2、 Herman had worked for the bank of Ruritania for ten years and was still only a clerk. He was not satisfied with the position and wanted to find something better. Yet he did not want to lose his position in bank before he had got another one, so he prepared a letter about himself, with the words "HELP! I AM A PRISONER OF THE BANK OF RURITANIA!" in big letters across the top. Then he sent it to several other banks, asking them for a job.

A few days later, one of these letters came into the hands of Herman's boss at the bank; someone had given it to him at a party. The next morning, Herman's boss asked him to come into his room and said, "Herman, I have some very good news for you. The bank of Ruritania is setting you free!"

(6)、Herman was not happy because he was in prison in the bank.

A：T

B：F1

(7)、Herman did not want to leave the Bank of Ruritania immediately because he had not found a better job yet.

A：T1

B：F

(8)、He wished some other bank to give him a better job.

A：T1

B：F

(9)、A few days later, Herman's boss found one of these letters in his office.

A：T

B：F1

(10)、The boss asked Herman to come into his room as he decided to fire him.

A：T1

B：F

3. In 1801, Thomas Jefferson was the first president to take the oath of office in the nation's permanent capital, Washington D.C. Although Washington was a new city, it was already familiar to President Jefferson. In fact, Jefferson had helped plan the capital's streets and public buildings. Besides being a city planner and architect, the new President was a writer, a scientist, and the inventor of several tools.

Jefferson lived in the Presidential Palace. The Palace was more than a home; it contained offices for the President and some of his staff and advisors. It also included dining and reception rooms, where the President could entertain congressmen. However, President Jefferson did not give many formal parties. This was partly because there was no First Lady. Jefferson's wife had died in 1782. But it was also because Jefferson liked to live in a simple fashion. Once, he showed up for an important meeting wearing old clothes and slippers! Neither Washington nor Adams would ever have dressed so casually.

Jefferson was different from the first two Presidents in other ways, too. He disagreed with them about how the country should be run, and about what part a President should play in running it.

11.According to the passage, the Presidential Palace was built to be _____A__.

A) an office building and home

B) a meeting place for congressmen

C) a home

D) an office building

12. According to the passage, Thomas Jefferson was all of the following except

___D_____.

A) a writer

B) a city planner

C) the third president of the United States

D) a carpenter

13. Thomas Jefferson did not entertain very often in Washington D.C. because

____C____.

A) he did not have new clothes

B) the food there was bad

C) he did not enjoy carefully prepared parties and there was no First Lady

D) his wife did not like it

14. Which of the following statements about Washington D.C. is TRUE? A

A) It was not the first capital of the United States.

B) All the American presidents took the oath of office in Washington D.C.

C) There were many old streets in Washington D.C. before 1801.

D) Washington D.C. was planned by Thomas Jefferson.

15. It can be inferred from the passage that George Washington and John Adams both _____B___.

A) lived in the Presidential Palace

B) were rather formal gentlemen

C) were different from Thomas Jefferson only in how to run the country

D) dressed casually

三、词汇与语法 （15％）

1、I don't know ____B___ to deal with such matter.

A：what

B：how

C：which

D：/

2、He ___A____ driving me home, even though I told him I lived nearby. A：insisted on

B：insisted at

C：insisted that

D：insisted in

3、The boy is not happy at the new school. He has _____A___ friends there. A：few

B：a few

C：little

D：a little

4、I fell and hurt myself while I __A______ basketball yesterday.

A：was playing

B：am playing

C：play

D：played

5、Tom ____A____ more than twenty pounds on the novel.

A：spent

B：paid

C：cost

D：took

四、选词填空 （15％）

In the eighteenth century, cities became larger and larger. People moved from the countryside and small towns to the On Sundays and holidays, they liked to leave the cities and have a good time in the countryside. But not every a horse or a wagon（四轮马车）. People needed a simpler means of transportation.Inventors in many countries tried to solve this problem.

The first bicycle, which was very in 1790. People called "the horse on wheel". Then in 1861, after many improvements being made, the bicycle became a practical of transportation.

People liked bikes because they weren't as expensive as horses and didn't need to be fed. They could go anywhere and were easy to

(1)、 B

A：appeared

B：cities

C：family

D：means

E：ride

(2)、 A

A：appeared

B：cities

C：family

D：means

E：ride

(3)、 A

A：appeared

B：cities

C：family

D：means

E：ride

(4)、 A

A：appeared

B：cities

C：family

D：means

E：ride

(5)、 E

A：appeared

B：cities

C：family

D：means

E：ride

五、英译汉 （30％）

1、He didn't need to attend the meeting.

2、He prefers coffee to tea.

3、I slept soundly all night.

4、I hope we can have some snow this winter.

5、He was very happy to hear from his old friend.

1、He didn't need to attend the meeting. 他没有必要参加那个会议

2、He prefers coffee to tea.与茶相比，他更喜欢咖啡

3、I slept soundly all night.我整夜睡的很熟。

4、I hope we can have some snow this winter.我希望今年冬天会下点雪

5、He was very happy to hear from his old friend.他很高兴收到他老朋友的信。