【判断题】【消耗次数:1】
一般来说待评估车辆的重置成本是其评估价格的最大可能值。
正确
错误
参考答案:
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相关题目
【判断题】 政府会计主体盘盈的存货,按规定经过资产评估的,其成本按照评估价值确定;未经资产评估的,其成本按照重置成本确定。(  )
① 
② 
【判断题】 重置成本是评估基准日,重新购置与被评估车辆完全相同的全新车辆所需成本。
①  正确
②  错误
【判断题】 盘盈的库存物品,其成本按照有关凭据注明的金额确定;没有相关凭据、但按照规定经过资产评估的,其成本按照评估价值确定;没有相关凭据、也未经过评估的,其成本按照重置成本确定。(  )
① 
② 
【判断题】 在用重置成本法评估时,其评估值应从重置成本中扣减在使用过程中的各种陈旧性贬值。
①  正确
②  错误
【判断题】 重置成本是在现时条件下,重新购置与被评估车辆相同或相近的全新车辆所需的成本。
①  正确
②  错误
【单选题】 政府会计主体盘盈的存货,按规定经过资产评估的,其成本按照评估价值确定;未经资产评估的,其成本确定基础是(  )。
①  重置成本
②  可变现净值
③  名义金额
④  估价
【多选题】 评估依据的可靠性、评估价格的公允性,评估审核关注点(  )。
①  当前收入成本预测依据
②  销售采购产品单价变化趋势
③  评估假设合理性
④  当前税收影响
【判断题】 重置成本是全新车辆的最低价值。
①  正确
②  错误
【判断题】 对目标企业的评估价格就是最终的成交价格。
①  正确
②  错误
【判断题】 实际评估时,对于重置成本很高的车辆,最好采用使用年限法求成新率。
①  正确
②  错误
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