资产评估题目目解答.pptxVIP

Asset Appraisal 第三组 Company Logo Team Company Logo Case The appraised object is large scale equipment imported on 4th April in 1997 which is planned for external transfer by enterprise A. though the import contract and the relevant account books, the appraiser knew that the CIF of equipment importation is $220,000, enterprise A is duty-free. bank commission and agency charge account for about 10％of CIF, Domestic transportation fee accounts for about 5％of CIF, Installation fee accounts for about 20％of CIF, the RMB-US dollar exchange rate is 8.3:1 at that time. After the Further investigation, the appraisers got the following information Case (1) the current FOB of the appraised equipment is $180,000, Overseas shipping fee and insurance expenses account for 6％of FOB, The current tariff rate is 20%, the VAT rate is 17%, bank commission and agency charge account for about 10％of CIF, Domestic transportation fee accounts for about 5％of CIF, Installation fee accounts for about 20％of CIF, the current RMB-US dollar exchange rate is still 8.3:1. Company Logo Case (2) The appraised equipment come into use in April 1997, in the situation of no-stop production, the appraised equipment was made technical reformation in April 1997, added a deep processing Supporting device with the investment of RMB150, 000. Because of the transmission gear of the equipment severely damaged in April 2001, the appraised equipment stopped production till to the base day. After the technicians tested, they affirmed that the equipment can continue to use 10 years after the replacement of transmission gear, the value of damaged transmission gear accounts for about 2% of the replacement cost, the current purchase price of the transmission gear is RMB 50,000, and the installation cost is RMB 20,000. Company Logo Case (3) The price of all the Domestic equipment had no significant change from April 1997 to April 2002, the price index of equipment in the producing country Declined, but it was Unable to que