2013-2014学年第1学期期中考试《资产评估学》卷a

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1、会计学院《资产评估学》课程期中考试试卷（A）卷2013——2014学年第1学期　　　　　闭卷考试考试时间：100分钟系、专业、班级　　　　　　　　学号　　　　　　　姓名　　　　　　　　一、单项选择题（每题1分，共20分）1.资产评估最基本的功能是（）。YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemi

2、ntheofpart,foraccurategraspcitytracktrafficresearchofobject试卷共10页第9页A.评价和评值B.管理YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficrese

3、archofobject试卷共10页第9页C.鉴定D.定价YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject试卷共10页第9页2.资产评估中的市场价值类型所适用的基本假设前提是（）。Y

4、ibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject试卷共10页第9页A.在用续用价值B.公开市场价值YibinCityCitytracktrafficplanningisYibincit

5、yregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject试卷共10页第9页C.清算价值D.会计主体假设YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonce

6、integration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject试卷共10页第9页3.某收益性资产，使用年限为30年，年收益为20万元，折现率为10%，其评估价值最接近于（）万元。YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegrati

7、on,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject试卷共10页第9页A.178B.180YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,a