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【简答题】
被评估企业为一拟上市的酒店,评估基准日为2003年12月31日,该酒店2003年的财务状况详见2003年利润表。经评估人员深入调查得知,2003年因为“”原因被评估企业2003年实际收支并不正常,有关财务数据如下: (1)由于“”原因公司主营业务收入损失约40%; (2)根据历史数据分析,公司主营业务成本约占主营业务收入的50%; (3)根据历史数据分析,公司主营业务税金及附加约占主营业务收入的5.55%; (4)公司的其他业务利润为零; (5)公司的营业费用约占主营业务收入的5%; (6)公司的管理费用约占主营业务收入的5%; (7)公司的财务费用(全部为利息支出)约占主营业务收入的10%,其中长期负债利息占利息支出的80%; (8)公司无投资收益; (9)因“”公司收到补贴收入(退税收入)30; (10)因“”公司营业外支出l5。 2003年利润表单位:元 项目 行 本年累计数 一、主营业务收入 l l000000.00 ‘减:主营业务成本 3 550000.00 主营业务税金及附加 5 55000.00 二、主营业务利润(亏损以“-”号填列) 6 395000.00 加:其他业务利润(亏损以“-”号填列) 7 减:营业费用 8 80000.00 管理费用 9 l00000.00 财务费用 10 80000.00 其中:利息支出 11 80000.00 三、营业利润(亏损以“-”号填列) 13 135000.00 加:投资收益(亏损以“-”号填列) 14 补贴收入 15 300000.00 营业外收入 16 减:营业外支出 17 150000.00 四、利润总额(亏损总额以“-”号填列) 18 285000.00 减:所得税(所得税税率为33%) 19 94050.00 五、净利润(净亏损以“一”号填列) 22 190950.00评估人员根据被评估企业的实际情况及未来发展前景,选取了同行业若干上市公司作为参照物并经综合分析,得到一组价值比率: (1)市盈率为l0; (2)每股市价与每股无负债净利润的比率为7; (3)每股市价与每股主营业务利润的比率为3.8。 要求:根据上述资料,运用市场法评估该酒店评估价值(需做平均值的,均以算术平均数为准,运算中以为单位,保留两位小数)。
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【单选题】The travelers checks should be in dollars in the US because______.
A.
only a few banks deal with travelers checks
B.
only a few banks deal with foreign currencies
C.
traveler checks are insured against loss
D.
you can exchange the checks not in dollars easily
【简答题】茎上着生叶的部位称为 _____ ,两个节之间的部分称为 _____ 。银杏植株具有两种枝条,节间显著伸长的枝条称为 _____ ;节间短缩甚至难于分辨的枝条称为 _____ 。叶脱落后在茎上留下的叶柄痕迹,称为 _____ 。叶痕内的点线状突起称为 _____ 。顶芽开展时,外围的芽鳞片脱落后留下的痕迹称为 _____
【单选题】Only can a(n)______worker deal with the situation.
A.
experienced
B.
experimented
C.
influenced
D.
high
【简答题】A.It is the only book for her philosophy class. B.All the classes have a lot of reading. C.She just has to read for her philosophy class. D.Only the philosophy class has a lot of reading.
【简答题】叶脱落后在枝条上留下的痕迹称为 。
【单选题】The travelers checks should be in dollars in the US because______.
A.
only a few banks deal with travelers checks
B.
oniy a few banks deal with foreign currencies
C.
traveler checks are insured against loss
D.
you can exchange the checks not in dollars easily
【单选题】The deal is a ______ of SISSO's growth philosophy.
A.
guarantee
B.
symbol
【单选题】The United Nations believes that the only way to prevent worse hurricanes is to deal with global warming.
A.
Y
B.
N
C.
NG
【单选题】They were set to make a tremendous profit on the deal, but only made a ()one at last.
A.
separate
B.
broken
C.
fractional
D.
large
【简答题】Educational philosophy has changed a great deal in the 50 years since I was in school. Back then, for example, I had the highest grades in school, but many of my teachers went out of their way to cut ...
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