资产评估模拟题6.doc

1+10% ) 4+72/ ( 1+10% ) 5 =240 × 0.9091+240 × 0.8264+120 × 0.7513+120 × 0.6830+72 × 0.6209 =218.18+198.34+90.16+81.96+44.71 =633.35 (万元) 4.解: ( 1)根据题中资料,该配方的自创成本 C总为: C总=× {[( 10000+4000+1100+1000+500+1200+3500+1300+800 ) +3 × 5000] ×( 1-20% ) }=×( 234000+15000 )×0.8 =32680.85( 元)( 2)该专利技术的重估价值为: P=32680.85 +20% × 90000 ×( P/A , 10%,5 ) =32680.85+18000 × 3.7908 =100915.25 (元)5.解: 各年度利润总额的现值之和=100 ÷ 35%/ ( 1+10% ) +110 ÷ 30%/ ( 1+10% ) 2 +90 ÷ 25%/ ( 1+10% ) 3+80 ÷ 20%/ ( 1+10% ) 4 =285.71 × 0.9091+366.67 × 0.8264+360 × 0.7513+400 × 0.6830 =259.740+303.013+270.468+273.2 =1106.421 (万元) 追加利润的现值之和=100/ ( 1+10% ) +110/ ( 1+10% ) 2+90/ ( 1+10% ) 3 +80/ ( 1+10% ) 4 =100 × 0.9091+110 × 0.8264+90 × 0.7513+80 × 0.6830 =90.91+90.904+67.617+54.64 =304.071 (万元) 无形资产利润分成率=304.071/1106.421 × 100% =27.5%