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某新建商业房地产出租经营,欲评估其转让价格。现选择了三个经营规模不同的类似出租商业房地产作为可比案例,测算估价对象房地产的净收益。已知每个可比案例在估价时点前连续3年的平均年净收益分别为280万元、300万元和350万元,依据最高最佳使用原则选取了350万元作为估价对象房地产的年净收益。 这样的做法有哪些问题

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这是某土地估价技术报告中的总述和估价对象描述及地价因素分析部分,请挑出其中的错误,并说明理由。 第一部分 总述 一、土地估价项目名称(略) 二、委托方(略) 三、受托方(略) 四、土地估价目的(略) 五、土地估价依据(略) 六、土地估价基准日(略) 七、地价定义 根据地价评估的技术规程和项目的具体要求,本次估价价格定义如下:待估土地实际土地用途为商业用地,估价设定用途为商业用地,设定土地使用年限为待估土地剩余年限37.25年,设定容积率为现状容积率,土地实际开发程度达到土地红线外“五通”、红线内“六通一平”,估价设定土地开发程度为土地红线外“五通”及红线内场地平整条件下的土地价格。 八、土地估价结果 单位地价:6737.67元/m2; 总地价:553.77万元。 (币种:人民币) 九、需要特别说明的事项 (一)土地估价的前提条件和假设条件 (1)待估土地的土地开发程度设定为土地红线外“五通”(通路、通电、供水、排水、通信)及土地红线内场地平整,土地使用年限设定为商业用地,出让后剩余使用年限37.25年。 (2)待估土地作为估价设定用途的用地,得到有效利用,并产生相应的土地收益。 (3)待估土地与其他生产要素相结合,能满足目前生产、经营的正常进行,保证企业的持续发展。 (4)在估价基准日的地产市场为公开、平等、自愿的交易市场。 (5)任何有关待估土地的运作方式、程序符合国家和地方的有关法律、法规。待估土地的地上建筑物状况符合城市规划。 (6)本报告估价结果在报告中设定的价格定义的界定条件下生效,如上述条件发生变化,则估价结果应进行调整或重新估价。 (二)需要说明的其他事项 (1)本次估价所依据的土地内外基础设施状况、建筑物状况、环境状况等由委托方负责提供。 估价对象土地权利状况、土地坐落、用途等以国有土地使用证中登记内容为准;估价对象土地面积以×××公司地上一层抵押勘测定界图所载面积821.9m2为准。 (2)关于土地使用年限的设定:出让土地按剩余使用年限设定土地使用年限,设定土地使用年限为该用途法定最高出让年限40年,扣除已使用年限后的剩余土地使用年限为37.25年。 (3)估价结果在委托方提供资料可靠、情况真实下有效,如因委托方提供资料有误,造成估价结果失真,受托方不承担责任。 (4)本报告由×××估价公司负责解释。 (5)未经对方许可,委托方及受托方均不得单独对估价结果审核部门以外的部门或个人提供估价报告、技术报告及附件。 (6)本估价报告复印件及报告缺页均无效。 (7)本估价报告由两个及以上土地估价师签字、估价机构负责人签字并加盖公章后有效。 十、土地估价师签字(略) 十一、土地估价机构(略) 2003年8月7日 第二部分 土地估价对象及地价影响因素分析 一、土地估价对象 1.土地登记状况 待估土地位于×××市×××路,其四至状况为:东:×××公司;南:×××路;西:×××胡同;北:×××超市。待估土地为×××公司2000年12月以出让方式取得的国有土地,该公司于2002年3月领取了国有土地使用证(证号:略),土地用途为商业用地,土地登记面积为5600m2。本次估价为其中部分用地,即土地内开发的商业大厦(地下一层,地上六层)的地上一层的分摊土地面积,拟抵押土地面积为821.9m2。 2.土地权利状况 待估土地为国有土地,土地所有权属于国家所有,土地使用权为×××公司于2000年12月以出让方式取得的。出让年限40年,出让终止日期为2040年12月,至估价基准日,剩余土地使用年限37.25年。 3.土地利用状况 待估土地原为×××市市中心用地,因旧城改造,2000年12月由×××公司以出让方式取得其土地使用权,对地上原有建筑物进行了拆迁,并于2001年12月建成商业大厦一座。框架结构,地下一层,地上六层,地下一层为停车场,地上一层为该公司经营的大型超市,地上2~6层建成后即全部售出。总建筑面积为20440m2,土地现状容积率为3.65,其中地下一层建筑面积为2900m2,地上一层建筑面积为3000m2,地上2~6层建筑面积均为2908m2。 二、地价影响因素分析 (一)区域因素(略) (二)个别因素(略)

Writing Based on Reading and ListeningDirections: For this task, you will first have five minutes to read a passage about an academic topic. You may take notes on the passage if you wish. The passage will then be removed and you will listen to a lecture about the same topic. While you listen, you may also take notes.Then you will have 20 minutes to write a response to a question that asks you about the relationship between the lecture you heard and the reading passage. Try to answer the question as completely as possible using information from the reading passage and the lecture. The question does not ask you to express your personal opinion. You will be able to see the reading passage again when it is time for you to write. You may use your notes to help you answer the question.Typically, an effective response will be 150 to 225 words long. Your response will be judged on the quality of your writing and on the completeness and accuracy of the content. If you finish your response before time is up, you may click on Next to go on to the second writing task.Now you will see the reading passage for five minutes. Remember it will be available to you again when you write immediately after the reading time ends. The lecture will begin, so keep your headset on until the lecture is over.NarratorNow listen to a part of a lecture on the topic you just read about.Writing Based on Knowledge and ExperienceDirections: For this task, you will write an essay in response to a question that asks you to state, explain, and support your opinion on an issue.Typically, an effective essay will contain a minimum of 300 words. Your essay will be judged on the quality of your writing. This includes the development of your ideas, the organization of your essay, and the quality and accuracy of the language you use to express your ideas.You have 30 minutes to plan and complete your essay.

案例分析题Set 5President Hoover’s Politics During the Great DepressionAt first everything seemed fine and dandy. America was enjoying one of the biggest economic surges in the nation’s history. However, even though America benefited from the economic boom of the so called "Roaring Twenties", the imbalance between the rich and the poor combined with the production of more and more goods and rising personal debt caused one of the biggest recessions in history. On Black Tuesday, October 29, 1929, the stock market crashed, triggering the Great Depression, which was the worst economic collapse in the history of the modem, industrial world. It spread from the United States and rippled out to the rest of the world, with banks failing and businesses going bust for over a span of a decade, leaving more than a quarter of the working force in America without jobs.President Herbert Hoover, underestimating the seriousness of the crisis, called it "a passing incident in our national lives," and assured Americans that it would be over within two months. Hoover did not think that the federal government should offer relief to the poverty-stricken population because he firmly believed in individualism. Focusing on economic programs to help finance businesses and banks, Hoover met with resistance from business executives who preferred to lay off workers. Blamed by many for the Great Depression, Hoover was widely ridiculed.Hoover’s economy was put to the test with the onset of the Great Depression in 1929. It was his vocal stance on non-intervention that led to Democratic criticism that Hoover was a "sitting duck" president; on the other hand, his more pro-free market opponents also denied he was a laissez-faire president and condemned him for being an interventionist. Hoover tried to restore confidence with a series of speeches but his weak speaking style hampered these efforts. The biggest problem was that his predictions of an upturn just around the comer never materialized. His promises were not delivered and he lost a lot of the public’s confidence.Together, the government and businesses actually spent more in the first half of 1930 than the previous year; yet frightened consumers cut back their expenditures by ten percent. A severe drought ravaged the agricultural heartland beginning in the summer of 1930, while foreign banks declared bankruptcy, draining U.S. wealth and destroying world trade. The combination of these factors caused a downward spiral: as earning fell, domestic banks collapsed, and mortgages were called in. Hoover’s hold-the- line policy in wages lasted little more than a year. Unemployment soared from five million in 1930 to over eleven million in 1931, causing this sharp recession to become the Great Depression.In 1930, Hoover reluctantly signed the Smoot-Hawley Tariff Act, which raised tariffs on over 20,000 dutiable items. The Tariff, combined with the 1932 Revenue Act, which hiked taxes and fees across the board, is often blamed for deepening the economic depression, and is considered by some to be Hoover’s biggest political mistakes. Moreover, the Federal Reserve System’s tightening of the money supply is also regarded by most modem economists as a mistaken tactic, under the circumstances.In order to cover the expenses of these government programs, Hoover agreed to one of the largest tax increases in American history.The Revenue Act of 1932 raised taxes on the highest incomes from 25% to 63%, while the estate tax was doubled, and corporate taxes were raised by almost 15%.Also, a "check tax" was included that placed a 2-cent tax on all bank checks. During the 1932 elections, Hoover’s opponents blasted the Republican incumbent for spending and taxing too much, increasing national debt, raising tariffs, and blocking trade, as well as placing millions on the dole of the government.Roosevelt attacked Hoover for "reckless and extravagant" spending, and of leading "the greatest spending administration in peacetime in all of history."Unemployment rose to 24.9% by the end of Hoover’s presidency in 1933, a year that is considered to be the depth of the Great Depression. Look at the four squares [■] that indicate where the following sentence can be added to the passage. In order to cover the expenses of these government programs, Hoover agreed to one of the largest tax increases in American History. Where would the sentence best fit().

A. Square A.
B. Square B.
C. Square C.
D. Square D.

案例分析题Set 2Gadgets with a Sporting ChanceConsumer electronics: New sports equipment, from tennis rackets to running shoes, uses processing power to enhance performance. Is that fair Why should aspiring athletes stand on the sidelines when a spot of electronic assistance can put them in the middle of the game That is the question many sports-equipment makers are asking as they sense an opportunity to boost their sales with high-tech products. You could call it the revenge of the nerds: a new wave of microchip-equipped sporting goods promises to enhance the performance of novices and non-sporting types alike--and could even make difficult sports easier.Take cross-country skiing. Victor Petrenko, an engineer at Dartmouth College’s Ice Research Lab in New Hampshire, has invented some smart ski-brakes that, he believes, will increase the popularity of cross-country skiing by making the sport less challenging for beginners. The brakes, currently being tested by a ski manufacturer in the Alps, offer the necessary friction for a bigger "kick-off force" and make the skis less likely to slide backwards in their trucks. To make this happen, an electric current from the bottom of the skis pulses through the ice, melting a thin layer of snow that instantly refreezes and acts as a sort of glue.This is not the only form of smart ski to hit the slopes. Atomic, a leading ski-maker based in Austria, plans to introduce a system later this year that runs a diagnostic safety check to ensure that the ski binding is properly closed, with the result being shown on a tiny built-in liquid-crystal display. Meanwhile, tennis equipment manufacturers are hoping that innovation will bring new zip to their business as well. They certainly need to do something: according to Sport ScanInfo, a market-research firm based in Florida, sales of tennis rackets in America fell 12.5% during the first half of 2004 compared with the first half of 2003.With the ball clearly in their court, researchers at Head, a maker of sporting equipment, have devised a product that should appeal to players suffering from tennis elbow. A chip inside the racket controls piezo-electric fibres, which convert mechanical energy from the ball’s impact into electrical potential energy. This energy is then used to generate a counter-force in the piezo-electric fibres that causes a dampening effect. All of this, the firm says, translates into less stress on the elbow. Head claims that residual vibrations in the racket are dampened twice as fast as in conventional rackets, reducing the shock experienced by the player’s arm by more than 50%.No doubt purists will object that this is simply not cricket. Rule-makers in many sports are now being forced to consider the implications of equipment that promises to augment athletes’ performance with electronic muscle. The International Tennis Federation, that body is responsible for setting the rules of the game, has specified in its most recent guidelines that "no energy source that in any way changes or affects the playing characteristics of a racket may be built into or attached to a racket".Yet despite such wording, the guideline does not actually eliminate the use of Head’s smart rackets, because there is no external energy source---the damping effect relies solely on energy from the ball’s impact. Though high-tech equipment may cause controversy on the court, tennis clubs have to adhere to the guidelines set for the sport, explains Stuart Miller, the ITF’s technical manager. And if the rules allow self-generated forces to modify a racket’s response, so be it.Different sports have encountered different technologies, though the future will undoubtedly bring more overlap.In golf, gadgets that pinpoint the location of the green using the Global Positioning System (GPS),The rule-making body of the Royal and Ancient Golf Club of St. Andrews, which oversees the game in all countries except America and its dependencies, currently prohibits the use of distance-measuring devices.As a result, golfers cannot rely on GPS aids in a tournament. While technological innovation in golf equipment should continue, the player’s skill should remain the predominant factor, says David Rickman, who is in charge of the club’s rules and equipment standards.The trend towards high-tech assistance is not limited to sports with a reputation for expensive gear, however. Even runing, that most basic of sports, provides scope for electronic enhancement. The Adidas running shoe, which is due to be launched in December, incorporates a batterypowered sensor that takes about 1,000 readings a second. A microprocessor then directs a tiny embedded electric motor to adjust the characteristics of the sneaker, enableing it to change the degree of cushioning depending on the surface conditions and the wearer’s running style and foot position. The race for the smartest use of microchips in sporting equipment, it seems, has begun. The word devise in paragraph 7 is closest in meaning to().

A. contrive.
B. give.
C. toss.
D. throw.

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