2025年資產(chǎn)評(píng)估師職業(yè)資格考試真題模擬卷：資產(chǎn)評(píng)估專業(yè)英語詞匯與實(shí)踐試題考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題（本部分共15題，每題1分，共15分。每題只有一個(gè)正確答案，請(qǐng)將正確答案選項(xiàng)字母填涂在答題卡相應(yīng)位置。）1.Theprocessofdeterminingthevalueofanassetorliabilityisknownas:A.AssetmanagementB.FinancialplanningC.ValuationD.Costaccounting2.Whichofthefollowingmethodsfocusesontheincomethattheassetisexpectedtogenerateinthefuture?A.CostapproachB.MarketapproachC.IncomeapproachD.Liquidationapproach3.Inthecontextofassetvaluation,"MarketValue"typicallyrefersto:A.Thepriceobtainableinanarm'slengthtransactionatthefairmarketvalueonthevaluationdate.B.Thevalueofanassetusedintheproductionofgoodsorservices.C.Thevalueofanassetinitscurrentphysicalcondition.D.Theamountpaidtoacquireanasset.4.Thedepreciationofanassetresultingfromwearandtear,obsolescence,orpassageoftimeisgenerallyconsidered:A.FunctionalobsolescenceB.EconomicobsolescenceC.PhysicaldepreciationD.Amortization5."Goodwill"onacompany'sbalancesheetrepresents:A.Thevalueofinventory.B.Thevalueoffixedassets.C.Theexcessofpurchasepriceoverthefairvalueofnetidentifiableassetsacquiredinabusinesscombination.D.Theaccumulateddepreciationonassets.6.Theconceptthatrequiresanappraisertomaintainanattitudeofhealthyskepticismduringanengagementisknownas:A.IndependenceB.ProfessionaljudgmentC.ProfessionalskepticismD.Objectivity7.Thetermusedtodescribethevalueofanassetinitscurrentphysicalcondition,regardlessofmarketvalueoreconomicfactors,is:A.MarketvalueB.FairvalueC.ValueinuseD.Repairsandmaintenancevalue8.Whichofthefollowingisgenerallyconsideredanintangibleasset?A.LandB.BuildingsC.PatentsD.Machinery9.Theprocessofallocatingthecostofanintangibleassettoexpenseoveritsusefullifeiscalled:A.DepreciationB.AppreciationC.AmortizationD.Depletion10.Aleasewherethelesseehastherighttoobtainownershipoftheleasedassetattheendoftheleasetermistypicallya:A.OperatingleaseB.FinanceleaseC.Short-termleaseD.Capitallease11.Thedateonwhichthevalueofthesubjectmatterofanappraisalisdeterminedisknownasthe:A.ValuationbasisB.ValuationdateC.AppraisaldateD.Effectivedate12.The"IncomeApproach"ismostappropriatewhen:A.Comparablemarkettransactionsarereadilyavailable.B.Theassetgeneratespredictablefutureincome.C.Theassethasafiniteusefullife.D.Theassetisuniquewithnocomparablesales.13.Thecostapproachtovaluationgenerallyinvolves:A.Comparingthesubjectassettorecentsalesofsimilarassets.B.Determiningtheasset'svaluebasedonitsreplacementcost.C.Estimatingtheincometheassetcangenerate.D.Analyzingtheowner'sincomeandexpensesrelatedtotheasset.14."Economicobsolescence"referstoalossinvaluedueto:A.Physicaldamagetotheasset.B.Changesintechnologyormarketconditions.C.Normalwearandtear.D.Lackofmaintenance.15.Anappraisalreportthatisissuedafterthecompletionofthefieldworkandanalysisiscalleda:A.PreliminaryappraisalreportB.FinalappraisalreportC.WorkingpaperD.Valuationmemo二、填空題（本部分共10題，每題1分，共10分。請(qǐng)將答案填寫在橫線上。）1.Theprimarystandard-settingbodyforappraisersintheUnitedStatesisthe________.2.Theprocessofgatheringinformationaboutthesubjectmatterofanappraisalisknownas________.3.Adocumentthatoutlinesthescope,procedures,andassumptionsofanappraisalengagementiscalleda(n)________.4.Thevalueofanassetbasedonthecosttoreplaceitwithanewassetofsimilarutilityisreferredtoas________.5.Theconceptthatrequiresanappraisertobeobjectiveandnotallowbiastoinfluencethevaluationprocessiscalled________.6.Thevalueofanassetinitscurrentcondition,lessanydepreciation,isits________.7.Theperiodoverwhichanintangibleassetisexpectedtoprovideeconomicbenefitsisits________.8.Avaluationthatisperformedquickly,oftenwithlimitedinformation,issometimesreferredtoasa(n)________appraisal.9.Thedateonwhichthevaluationistobeperformed,asspecifiedintheengagementagreement,isthe________.10.Theprocessofallocatingthecostofnaturalresources,suchasoilorgas,toexpenseastheyareextractediscalled________.三、英漢互譯（本部分共5題，每題2分，共10分。請(qǐng)將英文句子翻譯成中文，將中文句子翻譯成英文。）英文翻譯中文：1.Theappraiserisrequiredtoperformduediligencetoidentifyanypotentialliabilitiesassociatedwiththesubjectproperty.2.Themarketapproachinvolvescomparingthesubjectassettosimilarassetsthathaverecentlybeensoldinthemarket.3.Amortizationistheprocessofallocatingthecostofanintangibleassettoexpenseoveritsusefullife.4.Agoingconcernassumptionpresumesthatthebusinesswillcontinuetooperateindefinitelyintothefuture.5.Theappraisermustmaintainindependenceandobjectivitythroughoutthevaluationengagement.中文翻譯英文：1.評(píng)估師必須在整個(gè)評(píng)估過程中保持獨(dú)立性和客觀性。2.成本法通常在缺乏活躍市場(chǎng)或可比交易時(shí)使用。3.該專利的剩余經(jīng)濟(jì)使用壽命預(yù)計(jì)為十年。4.評(píng)估報(bào)告應(yīng)清晰地說明評(píng)估所依據(jù)的基本假設(shè)。5.經(jīng)濟(jì)性貶值是指由于外部環(huán)境變化導(dǎo)致的資產(chǎn)價(jià)值損失。四、簡(jiǎn)答題（本部分共2題，每題5分，共10分。請(qǐng)根據(jù)要求作答。）1.請(qǐng)簡(jiǎn)述資產(chǎn)評(píng)估中的“市場(chǎng)法”及其主要步驟。2.在進(jìn)行機(jī)器設(shè)備評(píng)估時(shí)，評(píng)估師通常會(huì)考慮哪些主要的貶值因素？五、案例分析題（本部分共1題，共15分。請(qǐng)根據(jù)要求作答。假設(shè)你作為一名資產(chǎn)評(píng)估師，被聘請(qǐng)對(duì)一個(gè)正在運(yùn)營(yíng)中的小型咖啡連鎖店進(jìn)行價(jià)值評(píng)估。已知該連鎖店過去三年的主要財(cái)務(wù)數(shù)據(jù)如下（單位：萬元人民幣）：*年份：2023年2022年2021年*營(yíng)業(yè)收入：12010080*營(yíng)業(yè)成本：605040*毛利潤(rùn)：605040*管理費(fèi)用：252015*營(yíng)業(yè)利潤(rùn)：353025假設(shè)通過市場(chǎng)調(diào)查，發(fā)現(xiàn)同類咖啡連鎖店的平均利潤(rùn)率為營(yíng)業(yè)收入的35%。請(qǐng)運(yùn)用收益法中的“利潤(rùn)資本化法”（假設(shè)資本化率為10%）對(duì)該咖啡連鎖店的持續(xù)經(jīng)營(yíng)價(jià)值進(jìn)行估算，并簡(jiǎn)要說明估算過程和主要假設(shè)。試卷答案一、單項(xiàng)選擇題1.C2.C3.A4.C5.C6.C7.C8.C9.C10.B11.B12.B13.B14.B15.B二、填空題1.AppraisalFoundation2.Dataacquisition3.Engagementletter/Appraisalengagementletter4.Replacementcost5.Objectivity6.Bookvalue/Carryingvalue7.Usefullife8.Quick/As-is9.Valuationdate10.Depletion三、英漢互譯英文翻譯中文：1.評(píng)估師必須執(zhí)行盡職調(diào)查，以識(shí)別與評(píng)估標(biāo)的物業(yè)相關(guān)的任何潛在負(fù)債。2.市場(chǎng)法涉及將評(píng)估標(biāo)的資產(chǎn)與最近在市場(chǎng)上出售的類似資產(chǎn)進(jìn)行比較。3.推銷是將在無形資產(chǎn)的使用壽命內(nèi)將無形資產(chǎn)的成本分?jǐn)傊临M(fèi)用的過程。4.持續(xù)經(jīng)營(yíng)假設(shè)假定該業(yè)務(wù)將在未來無限期地繼續(xù)運(yùn)營(yíng)。5.評(píng)估師必須在整個(gè)評(píng)估過程中保持獨(dú)立性和客觀性。中文翻譯英文：1.Theappraisermustmaintainindependenceandobjectivitythroughoutthevaluationengagement.2.Thecostapproachisgenerallyusedwhenthereisanabsenceofanactivemarketorcomparabletransactions.3.Theremainingeconomicusefullifeofthepatentisestimatedtobetenyears.4.Theappraisalreportshouldclearlystatethebasicassumptionsuponwhichthevaluationisbased.5.Economicobsolescencereferstoalossinvalueduetochangesinexternaleconomicormarketconditions.四、簡(jiǎn)答題1.市場(chǎng)法是指通過尋找評(píng)估標(biāo)的在公開市場(chǎng)上近期交易的類似資產(chǎn)，并將評(píng)估標(biāo)的與可比資產(chǎn)進(jìn)行比較分析，從而確定其價(jià)值的方法。其主要步驟通常包括：①收集可比交易信息：尋找與評(píng)估標(biāo)的相同或相似資產(chǎn)在公開市場(chǎng)上最近發(fā)生的交易數(shù)據(jù)。②篩選可比案