问题已解决
老師,能不能幫我算下原材料,在產(chǎn)品,產(chǎn)成品的評估值
FAILED
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學(xué)員您好,您這個(gè)已經(jīng)不是中級財(cái)管的考試內(nèi)容,您這個(gè)是資產(chǎn)評估師里面的考題。您在提問的時(shí)候要選對類別哦。
2019 05/08 09:12
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五條悟老師 
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2019 05/08 09:14
1.原材料評估值:230000×(1+5%)3=266253.75
2.產(chǎn)成品:
①每件產(chǎn)成品所含原材料原值:
②每件產(chǎn)成品所含人工費(fèi)用原值:
③每件產(chǎn)成品所含能耗原值:
④每件產(chǎn)成品所含其他費(fèi)用原值:
⑤每件產(chǎn)成品現(xiàn)價(jià)
140×(1+5%)3+40×(1+4%)2+4×(1+1%)2+16×(1+3%=162.07+43.26+4.08+16.97
=226.38
⑥產(chǎn)成品評估值:(500-100)×226.38+9000=99552
3.在產(chǎn)品評估值:
①完成50%部分:
300×[162.07+(43.26+4.08+16.97)×50%]
=300×(162.07+64.31×50%)
=300×194.23
=58269
②完成80%部分:
700×[162.07+(43.26+4.08+16.97)× 80%]
=700×(162.07+64.31×80%)
=700×(162.07+51.45)
=700×213.52
=149464
③在產(chǎn)品評估值:58269+149464=207733
4.合計(jì):266253.75+99552+207733=573538.75
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