¨The appraised object is an equipment bought on December 31,2000,it cost 1,200,000 Yuan;¨The production capacity of appraised equipment：1,000,000 per year,and the designed life:10 years;¨The equipment has not been installed operated,it is nearly

¨The appraised object is an equipment bought on December 31,2000,it cost 1,200,000 Yuan;¨The production capacity of appraised equipment：1,000,000 per year,and the designed life:10 years;¨The equipment has not been installed operated,it is nearly
¨The appraised object is an equipment bought on December 31,2000,it cost 1,200,000 Yuan;¨The production capacity of appraised equipment：1,000,000 per year,and the designed life:10 years;¨The equipment has not been installed operated,it is nearly new,and the base date of assets evaluation is on December 31,2003;¨Now the equipment has been modified,compare to its modified equipment,the appraised equipment needs to increase 2 operators,the expense of Equipment operation energy increases 40,000 Yuan per year,Under the conditions of the same production capacity;¨Affected by the decline in market demand,it produces 800,000 per year;¨The scale economic benefit index n=0.8;¨The price index of the equipment increases 4% each year in 5 years before the base date of assets evaluation;¨The operator’s wage and welfare funds is RMB1200 for one person per month;¨Income tax rate is 33%,and the discount rate is 10%.Try to appraise the equipment using cost approach.

¨The appraised object is an equipment bought on December 31,2000,it cost 1,200,000 Yuan;¨The production capacity of appraised equipment：1,000,000 per year,and the designed life:10 years;¨The equipment has not been installed operated,it is nearly
翻译如下：
被评估资产为一项设备,于2000年12月31日购入,原值1,200,000元,该设备的产能为1,000,000吨每年,设计使用年限为10年.设备尚未开启使用,近乎全新,评估基准日为2003年12月31日.
现市场上的设备已更新,与更新后的设备相比,被评估资产需要增加两名人工,相同产能下设备运行的动力费用每年增加40,000元.因市场需求的减少,该设备的产能每年只能达到800,000吨,规模经济指数n取0.8；该设备的的物价指数在基准日前的5年每年增长4%,每名工人每月的的工资和福利为1200元,所得税率为33%,折现率取10%.试用成本法评估该设备.
重置成本：1,200,000*（1+4%）^3=1,349,836.8元
实体性贬值：0
功能性贬值：(1,200*2*12+40,000)(1-33%)*(P/A,10%,10)=283,239.97