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2002年9月,××公司办理合法手续后,占用农民王某尚未成熟的8亩玉米地,双方达成协议,按玉米完全成熟时的状态进行补偿,但由于双方对补偿价款达不成一致意见,起诉至人民法院。法院于2002年10月3 日委托××价格认证中心对玉米补偿进行价格鉴证。

××价格认证中心经全面调查分析及测算,确定该村类似土地的玉米平均亩产量为440公斤。按当地政策规定,70%属于合同定购,20%属于待售,l0%属于自食自用。当年玉米每公斤的定购价为0.80元,保护价为0.76元,市场收购价为0.72元。

经查阅、分析当地价格主管部门的农产品成本收益资料得知,当地玉米的社会平均成本为每公斤0.6元,比王某自报的成本低0.06元。当地上年的平均收益率为12%,近三年的社会平均纯收益率为10%,农业税率为5%。

根据上述资料,采用市场价格法和生产价格法进行价格鉴证。具体计算过程如下(注:上述价格和数量都已折算成标准品的价格和数量,玉米秸秆价格忽略不计):

玉米总产量=440×8=3520(公斤)

1.市场价格法

合同定购部分价格=3520×0.70×0.80=1971.20(元)

待售部分价格=3520×0.20×0.72=506.88(元)

鉴证值P1=合同定购部分价格+待售部分价格=1971.20+506.88=2478.08(元)

2.生产价格法

生产成本=3520×(0.60+0.06)=2323.20(元)

含税生产成本=2323.20×(1+5%)=2439.36(元)

鉴证值P2=2439.36×(1+12%)=2732.08(元)

采用简单算数平均法对以上两个鉴证值进行平均,确定最终鉴证值:

(P1+P2)/2=(2478.08+2732.08)/2=2605.08(元)

本次价格鉴证结果为:鉴证基准日王某8亩玉米地的补偿价格为2605.08元(人民币贰仟陆佰零伍元零捌分)。

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题目答案

1.待售部分价格计算错误,应该用保护价与市场价格较高者计算。 改为:3520×20%×0.76=535.04(元)。 2.鉴证值P1计算错误,P1中应含有自食自用部分价格。 改为:自食自用部分=3520×10%×0.76=267.52(元); 鉴证值P1=1971.20+535.04+267.52=2773.76(元)。 3.生产成本计算错误,应该用社会平均成本直接计算。 改为:生产成本=3520×0.60=2112(元)。 4.含税生产成本计算错误。 改为:含税生产成本=2112÷(1-5%)=2223

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案例提示:

2006年11月20日,××市价格认证中心受××人民法院的委托,对其查封的一套进13设备进行价格鉴证。价格鉴证基准日为2006年11月10日。

××市价格认证中心接受委托后,价格鉴证人员对查封的设备进行了现场勘验:标的为美国生产的年生产能力15000件、经济寿命为25年的小型成套设备。该设备于2001年11月10日购置,到岸价为140万美元,购买日人民币对美元比价为8.25:1。

价格鉴证人员通过权威部门了解到,该设备从2001年11月开始,国际市场价格每年上涨2%。经调查测算,该设备的能耗比国际市场上的同类新型设备每年多支出人民币20万元。

根据相关法律法规规定,该设备的进口关税税率为16%,增值税税率为17%,银行手续费按照到岸价格的0.4%计算,国内运杂费按照到岸价和银行手续费之和的1.2%计算。价格鉴证基准日时的人民币对美元比价为8.12:1。

企业所在行业的所得税税率为33%,折现率为l3%。

在不考虑经济性贬值的前提下,具体计算过程如下:

1.价格鉴证基准日的到岸价格=140×(1+5×2%)=154.O0(万美元)

2.到岸价格换算成人民币=154.O0×8.25=1270.50(万元人民币)

3.进口关税=1270.50×16%=203.28(万元人民币)

4.增值税=(1270.50+203.28)×17%=250.54(万元人民币)

5.银行手续费=1270.50×0.4%=5.08(万元人民币)

6.国内运杂费=1270.50×1.2%=15.25(万元人民币)

7.重置成本=1270.50+203.28+250.54+5.08+15.25=1744.65(万元人民币)

8.实体性贬值=1744.65×20/25×100%=1395.72(万元人民币)

9.功能性贬值=20/13%[1-(1+13%)-20]=140.50(万元人民币)

10.价格鉴证值=1744.65-1395.72-140.50=208.43(万元人民币)

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题目答案

1.由于价格是逐年上涨2%,所以价格鉴证基准日的到岸价格=140×(1+2%)5=154.57(万美元)。 2.在基准日换算成人民币价应采用的是基准日的换算率,故到岸价格换算成人民币=154.57×8.12=1255.11(万元人民币)。 3.进口关税=1255.11×16%=200.82(万元人民币)。 4.增值税=(1255.11+200.82)×17%=247.51(万元人民币)。 5.银行手续费=1255.11×0.4%=5.02(万元人民币)。 6.国内运杂费=(1255.11+5.O2)×1.

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背景资料:

某市一综合大厦,于1999年10月底建成,用途为综合,其中1至3层为商场,建筑面积为4100平方米;4至10层为写字楼,建筑面积为7600平方米,建筑总容积率为3.8该大厦用地是在1997年10月底以出让方式获得50年的土地使用权,出让地价为1250万元。2002年该大厦所有者因经济纠纷被起诉,××市人民法院因审理案件需要,于2002年11月1日以××号价格鉴证委托书,委托××市价格认证中心对该宗土地在2002年10月31日现状基础设施条件下(基础设施条件略)的土地使用权价格进行鉴证。××市价格认证中心于2002年11月20日出具了价格鉴证结论书。

据调查,该大厦以往租赁合同中商场的实际租金为5.2元/建筑平方米·日,写字楼的实际租金为3.6元/建筑平方米·日。目前同类物业的平均租金水平按可出租建筑面积计算为:商场4.9元/平方米·日(可出租面积占建筑面积的75%),空置率为6%;写字楼为3.8元/平方米·日(可出租面积占建筑面积的68%),出租率平均为80%。各类物业出租的费用为:年管理费为租金的5%,年维修费为重置价的8%,每年需支付税费为30元/建筑平方米,年保险费为重置价的2%o。该大厦为框架结构,重置价为3000元/建筑平方米,经济耐用年限为60年,该市从1997年至2002年物价指数每年上涨9个百分点,当地土地还原利率为8%,综合还原利率为9%,一年按365天计算。

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土地使用权价格鉴证结论书如下: 土地使用权价格鉴证结论书××市人民法院: 根据你院委托,我中心遵循独立、客观、公正的原则,按照规定的标准、程序和方法,依法对××大厦的土地使用权价格进行了鉴证。现将价格鉴证结果报告如下: 一、价格鉴证标的 ××市××大厦的土地使用权。 二、价格鉴证目的 为人民法院审理案件提供鉴证标的价格依据。 三、价格鉴证基准日 2002年10月31日。四、价格定义 价格鉴证结论所指价格是,鉴证标的在鉴证基准日,采用公开市场价值标准确定的客观合理的价格。 五、价格鉴证依据 (一)国家有关政

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某市公安局刑警大队于2003年2月5日破获一起盗窃案,追缴物品中有一辆进口尼桑轿车,因价格不明委托当地价格认证中心进行价格鉴证。委托书中对涉案汽车的型号、车牌号、发动机号、车架号及鉴证基准日等进行了描述并附有车辆行驶证复印件。根据刑警大队提供的有关资料,涉案汽车购于2001年5月20日,当时正值汽车销售公司搞优惠促销,共优惠了2000元,该车出厂日期为2001年3月10日,初次登记日期为2001年6月2日,2002年2月3日晚被盗。该车在案件破获后,即被公安机关追回,但由于车辆被盗后曾发生交通事故进行过修理,车辆状况已发生较大变化。请问:

1.作为委托机关经办人,委托书中的鉴证基准日应如何确定?

2.公安机关提供的上述资料是否能够满足价格鉴证需要?如果资料不足,还需要补充哪些资料?

3.确定被盗汽车重置价格,失主购车时的优惠价款应如何处理?

4.汽车使用年限应从何时开始计算?

5.如果被盗汽车为免交进口关税的外商投资企业自用车辆,则确定该车重置价格时,免交的有关税费应如何处理?

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题目答案

1.鉴证基准日应为汽车被盗日2002年2月3日。 2.提供的资料不足。鉴于涉案汽车被盗时的状况与追回后的车况发生较大变化,应补充提供失主和证人的陈述、证言以及犯罪嫌疑人的供述等与案发时车辆状况有关的资料。3.不应考虑优惠价款。因为被盗汽车的重置价格与案发时市场上同型号汽车的销售价格有关,与购车时的优惠政策无关。4.汽车使用年限应从汽车初次登记日期2001年6月2日算起。5.确定汽车重置价格时,应加上免交的关税,具体数额按鉴定基准日时的国家税费政策计算。

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××市价格认证中心接到该市公安机关要求对一辆灭失车辆进行价格鉴证的委托。委托机关出具的委托书载明:该车系该市某机关于2002年2月28日购置的国产普通型捷达轿车,初始登记日期为2002年4月28日。该车于2005年12月25日通过合法手续转让给失主。2006年10月28日,该车被盗。2007年3月8日,犯罪嫌疑人被抓获,但车辆已经灭失。

价格鉴证机构受理了此案,并按照规定的程序,出具了该车的价格鉴证结论书。犯罪嫌疑人对鉴证结论提出异议,其辩护律师出具委托函,要求××省价格认证中心进行价格复核裁定。××省价格认证中心拒绝了辩护律师的委托。

请根据上述资料回答下列问题:

1.该案价格鉴证基准日应为哪一天?

2.若用成本法对该车进行价格鉴证,正常情况下(假设轿车总使用年限为15年)其成新率为多少?

3.××省价格认证中心拒绝委托的做法是否正确?为什么?

4.对灭失物品进行价格鉴证,委托机关应提供哪些相关材料?

5.按照复核裁定的有关规定,不能受理的复核裁定有哪几种情况?

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题目答案

1.该案例的鉴证基准日应为车辆被盗日,即为2006年10月28日。 2.该车辆的已使用年限应为自初始登记日至鉴证基准日,即从2002年4月28日至2006年10月28日,共4.5年;尚可使用年限=15-4.5=10.5(年);3.省价格认证中心的做法是正确的。《涉案物品价格鉴证复核裁定管理办法》规定:行政、司法机关对价格认证中心出具的涉案财物价格鉴证结论提出异议的,可向原价格鉴证单位提出补充鉴证或者重新鉴证,也可以直接向其上级政府价格主管部门设立的复核裁定机构提出复核裁定。案件当事人对价格认证中心出具的涉

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2005年10月30日,某市公安机关在办理一起盗窃案中,因涉及李某持有的××企业发行的企业债券A和企业债券B,特委托市价格认证中心进行价格鉴证。经委托方和被委托方共同调查,得知企业债券A为该企业发行的五年期、每年(年末)付一次息、到期还本的非上市企业债券,债券面值为10000元,年利率为6%,发行日期为2000年12月30日;企业债券B为该企业发行的三年期、一次性还本付息企业债券,债券面值为20000元,复利计息,年利率为6.5%,发行日期为2004年3月30日。

公安机关的刑事侦查卷宗显示,盗窃案的案发日期为2005年9月30日,于2005年10月10日侦破。

市价格认证中心的两名价格鉴证师调查得知,××企业以经营电力系统自动化设备、有线电视网络建设、信息通讯网络工程等为主业,近五年来经营业绩一直很稳定,对发行的企业债券具有足够的还本付息能力,风险不大,故确定风险报酬率为2%,无风险年利率为5%。

根据上述资料对盗窃案涉及的两种企业债券进行价格鉴证。

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题目答案

价格鉴证基准日为2005年9月30日。 1.折现率=无风险利率+风险报酬率=5%+2%=7%。 2.债券A的到期日距鉴证基准13为3个月。 每年的利息=10000×6%=600(元); 债券A的鉴证价值=(600+10000)/(1+7%/12)3=10786.58(元)。 3.债券B的到期13距鉴证基准13为18个月,到期13的价值=20000×(1+6.5%)3=24158.99(元)。 债券8鉴证基准日的价值=24158.99/(1+7%/12)18=21757.57(元)。

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3 Airtite was set up in 2000 as a low cost airline operating from a number of regional airports in Europe. Using these

less popular airports was a much cheaper alternative to the major city airports and supported Airtite’s low cost service,

modelled on existing low cost competitors. These providers had effectively transformed air travel in Europe and, in so

doing, contributed to an unparalleled expansion in airline travel by both business and leisure passengers. Airtite used

one type of aircraft, tightly controlled staffing levels and costs, relied entirely on online bookings and achieved high

levels of capacity utilisation and punctuality. Its route network had grown each year and included new routes to some

of the 15 countries that had joined the EU in 2004. Airtite’s founder and Chief Executive, John Sykes, was an

aggressive businessman ever willing to challenge governments and competitors wherever they impeded his airline and

looking to generate positive publicity whenever possible.

John is now looking to develop a strategy which will secure Airtite’s growth and development over the next 10 years.

He can see a number of environmental trends emerging which could significantly affect the success or otherwise of

any developed strategy. 2006 had seen fuel costs continue to rise reflecting the continuing uncertainty over global

fuel supplies. Fuel costs currently account for 25% of Airtite’s operating costs. Conversely, the improving efficiency of

aircraft engines and the next generation of larger aircraft are increasing the operating efficiency of newer aircraft and

reducing harmful emissions. Concern with fuel also extends to pollution effects on global warming and climate

change. Co-ordinated global action on aircraft emissions cannot be ruled out, either in the form. of higher taxes on

pollution or limits on the growth in air travel. On the positive side European governments are anxious to continue to

support increased competition in air travel and to encourage low cost operators competing against the over-staffed

and loss-making national flag carriers.

The signals for future passenger demand are also confused. Much of the increased demand for low cost air travel to

date has come from increased leisure travel by families and retired people. However families are predicted to become

smaller and the population increasingly aged. In addition there are concerns over the ability of countries to support

the increasing number of one-parent families with limited incomes and an ageing population dependent on state

pensions. There is a distinct possibility of the retirement age being increased and governments demanding a higher

level of personal contribution towards an individual’s retirement pension. Such a change will have a significant impact

on an individual’s disposable income and with people working longer reduce the numbers able to enjoy leisure travel.

Finally, air travel will continue to reflect global economic activity and associated economic booms and slumps together

with global political instability in the shape of wars, terrorism and natural disasters.

John is uncertain as to how to take account of these conflicting trends in the development of Airtite’s 10-year strategy

and has asked for your advice.

Required:

(a) Using models where appropriate, provide John with an environmental analysis of the conditions affecting the

low cost air travel industry. (12 marks)

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(a) Environmental AnalysisClearly, both the macro-environment and the industry environment facing Airtite are becoming more challenging and scanningthe environment and understanding the relative significance of the challenges is a key step in developing a

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(d) Family owned and managed businesses often find delegation and succession difficult processes to get right.

What models would you recommend that Tony use in looking to change his leadership and management style

to create a culture in the Shirtmaster Group better able to deal with the challenges it faces? (10 marks)

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(d) Much has been written on the links between leadership and culture and in particular the influence of the founder on theculture of the organisation. Schein actually argues that leadership and culture are two sides of the same coin. Tony’s fatherhad a p

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(c) Identify and evaluate other strategic options ONA could consider to address the airline’s current financial and

operational weaknesses.

Note: requirement (c) includes 2 professional marks (10 marks)

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(c) Within the strategy clock, ONA might consider both differentiation and focus. A differentiation strategy seeks to provideproducts or services that offer different benefits from those offered by competitors. These benefits are valued by customersand so

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2 Good Sports Limited is an independent sports goods retailer owned and operated by two partners, Alan and Bob. The

sports retailing business in the UK has undergone a major change over the past ten years. First of all the supply side

has been transformed by the emergence of a few global manufacturers of the core sports products, such as training

shoes and football shirts. This consolidation has made them increasingly unwilling to provide good service to the

independent sportswear retailers too small to buy in sufficiently large quantities. These independent retailers can stock

popular global brands, but have to order using the Internet and have no opportunity to meet the manufacturer’s sales

representatives. Secondly, UK’s sportswear retailing has undergone significant structural change with the rapid growth

of a small number of national retail chains with the buying power to offset the power of the global manufacturers.

These retail chains stock a limited range of high volume branded products and charge low prices the independent

retailer cannot hope to match.

Good Sports has survived by becoming a specialist niche retailer catering for less popular sports such as cricket,

hockey and rugby. They are able to offer the specialist advice and stock the goods that their customers want.

Increasingly since 2000 Good Sports has become aware of the growing impact of e-business in general and e-retailing

in particular. They employed a specialist website designer and created an online purchasing facility for their

customers. The results were less than impressive, with the Internet search engines not picking up the company

website. The seasonal nature of Good Sports’ business, together with the variations in sizes and colours needed to

meet an individual customer’s needs, meant that the sales volumes were insufficient to justify the costs of running

the site.

Bob, however, is convinced that developing an e-business strategy suited to the needs of the independent sports

retailer such as Good Sports will be key to business survival. He has been encouraged by the growing interest of

customers in other countries to the service and product range they offer. He is also aware of the need to integrate an

e-business strategy with their current marketing, which to date has been limited to the sponsorship of local sports

teams and advertisements taken in specialist sports magazines. Above all, he wants to avoid head-on competition

with the national retailers and their emphasis on popular branded sportswear sold at retail prices that are below the

cost price at which Good Sports can buy the goods.

Required:

(a) Provide the partners with a short report on the advantages and disadvantages to Good Sports of developing

an e-business strategy and the processes most likely to be affected by such a strategy. (12 marks)

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题目答案

(a) To: Good Sports LimitedFrom:E – Business strategyClearly, the markets that Good Sports operates in are being affected by the development of e-business and its experiences todate are mixed to say the least. In many ways the advantages and disadvantages

答案解析

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解答题

(b) Good Sports Limited has successfully followed a niche strategy to date.

Assess the extent to which an appropriate e-business strategy could help support such a niche strategy.

(8 marks)

主观题和计算题请自行在草稿纸上作答

题目答案

(b) Good Sports has pursued a conscious niche or focus differentiation strategy, seeking to serve a local market in a way thatisolates it from the competition of the large national sports good retailers competing on the basis of supplying famous brandsat

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