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1、2011春《资产评估》作业练习(一)(第一至三章内容)一.单选题(每题1分,共10分。)1.资产评估是判断资产价值的经济活动,评估结果应该是被估资产的()。A.时期价值B.时点价值C.时区价值D.阶段价值2.在评估过程中评估主体主要是指()。A.会计师事务所B.资产评估师C.资产评估事务所D.企业高层财务人员3.在以下事项中,影响资产评估结果的价值类型的直接因素是()。A.评估的特定目的B.评估方法C.评估程序D.评估基准日4、资产评估中市场价值类型适用的基本假设前提是()。A.公开市场假设B.非市场交换假设C.在用续用假设D.
2、会计主体假设4.狭义资产评估程序是()。A.始于明确评估业务基本事项,终于资产评估工作档案归档。B.始于资产评估机构和人员接受委托,终于向委托人和相关当事人提交资产评估报告书C.始于承接终于资产评估业务前明确资产评估基本事项,终于资产评估报告书提交后的资产评估工作档案归档D.始于资产评估机构和人员接受委托,始于资产评估工作档案归档5.在下列原则中()不属于资产评估的工作原则。A.客观性原则B.科学性原则C.专业性原则D.替代性原则lowrotor,untilrotorofweightbysteamendslidingblocka
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