1. flE SO 6 (CHAN)
CALI 1: Anh/ chi hay trinh bay quy trinh tharudinh gia may thiet bi. Trong quy
trinh nay kr& nao IA quan trong nhat, phan tich vi sao?
Cau 2: Viet bao coo tham dinh gia va soan van ban tra khach hang cho
tru'eng hop tharn dinh gia thiet bi sau:
Thanc„, 4 nam 2006, Ong Nguy8n Van A c6 2 thiet bi mang gop vAo
cOng ty TNHH B de lam tai san c6 dinh. De c6 co so thong nhat giira cac ben
lien quan trong viec hach loan gia tri tai san tren so sach ke toan, Ong A c6 giay
de nghi tharn dinh gia 2 tai san mang g6p yen not tren.
1/. Xe o to tai nhan hieu HYUNDAI (Han Qu6c). Cac so lieu thu thap duoc ve
xe nhu sau: tai trong 10 tan, duoc san xuat nam 2001. Gigy clang k9 xe cua chit
so hiru (Ong Nguye'n Van A) ghi clang k9 Ian dau vao thong 4 nam 2002. Se
chtIng nhan kidm dinh phu hop voi gigy clang k9 xe.
Qua he so thiet ke cua xe, duoc biet tong so km xe chay tinh cho met dei
xe (dell khi dai tu) cua loai O to not tren IA 1.900.000 km. Ket qua kiem tra thuc
to cho thay xe da chay 570.000 km. Do duoc sir dung N/A bao duang tot ner mac
clO hao men thuc to phu hop vOi quy dinh cua he so thiet ke. Tuy nhien de xe
hoot Ong an toan, can phai thay the met s6 phu tong c6 gia thi twang nhu sau:
- 1 dei 16p Han quec 2.200.000 (long
- Ma phanh 800.000 (long
- Ac quy 1.100.000 dong
- COng sira china, thay the 250.000 dong
Thu thap th6ng tin thi twang duoc biet gia thi trueng xe mai 100% cila
loai O to tren thei didm hien nay la 440.000.000 dong (da bao gem thue VAT,
thue: truck ba, cac chi phi clang ky luu hanh xe, bao hidm).
2/. May tien ren vit ITAKA - Nhat Ban, diet' khidn ban to Ong, san xuat nam
2005. Ong A mua girra thong 10 nam 2005 v6i gia 130.800.000 dong da bao
gom thue VAT. 'fir do den nay thiet bi chua duoc duo vao sir dung. HO so thiet
bi ghi:
Model: AT-12/45
Duang kinh vat tien: 75 — 450 mm
Chieu dai vat fien: 200 — 1800 mm
- Trong lung: 3.480 kg
Kidm tra thuc to thay may men 100%, con nguyen dai nguyen kien va dau
ma bac, quan cua nha san xuat.
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2. Qua tap hgp thOng tin thi trueng, cluvc bie't tai thOi diem tham clinh, co 2
cOng ty thuong mai•cung cap loai may tien ren vit ITAKA cUa Nhat. Tuy nhien,
hien nay chi co loai,may co model AT-12/30:voi diking kinh vat tien 50 — 300
mm c6 thi throng -chu'a bao Om VAT la 85 trieu clang. Kiem tra catalog
thay anh nang tac dung khac cUa hai loai may tren la mug duong.
Du'o'c he s6 dieu chinh gia theo•dac trung 1(57 thuat co' ban cua
may tien x = 0,7-va co bang tinh sdn sau:
X
Nl/NO
0,7 0,75 0,8 0,85
1,1 1,047 1,072 1,079 1,084
1,2 1,122 1,146 1,156 1,167
1,3 1,175 1,202 1,233 1,247
1,4 1,259 1,285 1,306 1,330 t
1,5 1,318 1,349 1,380 1,409
Ghi chti: N1: la dirong kinh vat tien cua may tien can tham dinh
NO: la &rang kinh vat tien cUa may-tien duvc chon de so sanh.
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3. OAP AN flg SO 6 (CHAN)
Cau 1: (2 diem)
1/. Trinh bay quy trinh. th'a'm dinh gia may thiet bi (1,5 &ern)
a. Khai niem: (0,25 die7m) la rnOt qua trinh co tinh fie th6ng, lOgic, qua do
cung cSp cho tha'm dinh vien su hurang dan hanh dOng phit hop vdfi cOng
viec minh.
Hojc: la rnOt hoach hanh Ong co trat tu chat che, doc b6 euc plat
hop v6i cac quy tac co ban da doc xac dinh ro, gidp cho tha'm dinh vien
c6 the dua ra ket luan troc tinh gia tri co co s& va co the tin tu&ng du'oc.
b. Quy trinh tham dinh gia may thiet bi cac btroc:
- Xac dinh des:(0,25 die'rn) day la buot dau tien. Trong bwoc nay can
giai guy& cac va'n de sau:
o Nhan hi& ve tai sari can tha'm dinh (ghi nhan cac dac ve ky
thuat, cOng dung, dac diem phap
o Xac dinh muc tieu, muc dich, phuong phap va cac nguon tai lieu
can thiet de phuc vu viec thdrn dinh gia
o Xac dinh ngay c6 hieu ltrc viec tharn dinh gia/ thoi diem tham
dinh gia, thO'i gian thirc hien viec thdm dinh fa thu tien dich
vu thdrn dinh gia (sau khi thoa thuan voi khach hang)
o Trong hop dong thdm dinh gia can the hien 1.6 muc dich, nOi dung,
pham vi, d6i tuong tharn dinh tiled gian dux hien hop dong va
mtic thu lien dich vu tham dinh gia
- Len kehogch thdrn dinh gia:(0,25 die7m)
o Ke hoach thu thap tai tren thi truOng lam co s6 de so sanh.
Ngtion tai lieu phai clang tin cay, dung dan va chinh xac
o hoach phan tich tai lieu thu thap duoc, xac dinh ro tai lieu nao
co the sir dung duoc va tai lieu nao khOng sir dung dtroc.
o Lap cuong cita bao cao ket qua thdrn dinh gia va chting thu'
thdrn dinh gia
o Len lich thed gian ve tien dO thuc hien ke hoach de dam bao hoan
thanh viec thdrn dinh gia dung th6i han cho khach hang.
Thu thrgp tai lieu: (0,25)
o Thu thap cac th6ng tin ve gia tren thi truOng trong nu6c fa the gi6i
lien quan den may thiet bi can tham dinh gia.
o Cac tai lieu t6ng hop ve xa hOi, kinh te, m6i throng co lien quan.
Can phan biet nguon tai lieu chit yeti va thd yeti.
o Phan tich, so sanh, xac minh s6 lieu trong ho so tharn dinh gia vai
nhting thOng tin da thu thap dugc, xac dinh tai lieu co the sir dung
va tai lieu khOng sir dung dtroc.
o Cac tai lieu thu thap dugc phai kiern chting thuc te va 131 mat,
khOng &roc cOng khai.
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4. Van dung vetphein tich tai lieu: (0,25) Tir nhirng thOng tin thu thap duoc
6 biroc tren, tien hanh cac loai phan tich sau:
o Phan tich thi tru'Ong: cac van de cua thi tru1ng anh hu6ng den gia
tri tai san can tham dinh gia (cung cau, lam phat...)
o Phan tich tai san: cac tinh chat va dac diern'n6i bat ciia tai san anh
Inkling den gia tri: muc ctO hao mOn (him hinh va v6 hinh), dac
diem ky thuat, phan thiet bi cai tier' them ngoai thiet ke...
o Phan tich so sanh ye cac dac diem co the so sanh duoc, phan tich
six sir dung
- Chucin bi bao cao ket qud dam dinh gia: (0,25) Muc dich cua bu6c nay
la de truyen dat, neu ro y kien chinh thilc cua than' dinh vier' ye qua trinh
than' dinh gia, ve mirc gia tham dinh d6i vai thiet bi ma khach hang yeti
cau than' dinh gia. Bao cao can duoc trinh bay ro rang, chinh xac, c6 day
du cac gia thiet, s6 lieu, su phan tich, lc& qua va y kien 1(6'1 luan cua tham
dinh vien (theo quy dinh tai Tieu chuan 04).
- Chudn bi chang thu- (van bdn trd Mei) thcirn dinh gid: day la buO'c cu6i
ding cita quy trinh tham dinh gia. Muc dich la de cOng bo cho khach
hang v6 nhiing not dung co ban lien quan den ket qua tham dinh gia. Tuy
nhien, van phai du nhirng thOng tin can thiet de truyen dat den ngu'6i sir
dung/ khach hang mot cach ro rang va hieu qua.
2/. Bu6c quan trong nhat: (0,5 diem)
Xac dinh van de: day la bir6c nen tang cho toan b0 hoat long TDG.
buck nay xac dinh duoc loai tai san can TDG, muc dich, co s6 gia tri va
phiro'ng phap TDG... Nhirng not dung nay c6 tinh chat dinh hungcho
toan 130 qua trinh TDG sau nay. Neu viec xac dinh van de khOng chuan
xac se de dan den nham ran trong sir dung co s& gia tri cling nhu phu'o'ng
phap TDG.
- Thu thap va phan tich tai lieu: day la bu6c quan trong vi guy& dinh chat
luong ket qua TDG. Tru6ng hop thieu thOng tin hoac thOng tin sai Tech,
khOng duoc kiem chirng, sir phan tich thieu chit -1h xac se khOng the dem
lai chat long cao cua ket qua TDG.
Cau 2: (8 di6m)
Al. Bcio cao ket qud thdm dinh gia: (7 diem) Can neu duoc nhirng not dung co
ban sau
1/. ThOng tin chung: (1 diem)
- ThOng tin ve khach hang: Ong Nguyen Van A/ dia chi/ s6 CMT/ dien
thoai
- Muc dich than' dinh gia: (ThCing nhat trong) hach toan gia tri TS tren s6
ke toan
Ten, loai tai san can tham dinh
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5. - Xe O t,0 tai Hyundai.
• Dac diem tai sari ve ky thuat: Tai trong 10 tan, san xuat nam.,.,
2001, sir dung thang 4 nam 2002; Xe chay 570.000 km. 4-
• Dae diem ve phap 19: xuat xti Han Qu6c; hang HYUNDAI sari
xuat nam 2001. Hien thu'Oc quy'en sa hdu cika Ong Nguyen Van
A.
- May tien ITAKA
• Dac diem tai san ve ky thuat: Model: AT-12/45; Dueng kinh
vat tien: 75 — 450 nom; Chieu dai vat tien: 200 — 1800 mm. Mai
100%
• Dac diem ve phap 19: xuat Nhat Ban; hang ITAKA, sari xuat
nam 2005. Hien thuOc quyen .sa hfru cika Ong Nguyen Van A.
Thai diem thdm dinh gia: thang 4/2006
21. Celli thcim dinh gia: (0, 75 die7m)
- Cac van ban phap 19 hien hanh ve TDG (Phap lenh gia; Nghi dinh 170 va
ThOng tu' twang dan; Quyet dinh 24 &77 ban hanh 6 tieu chudn TDG;
Nghi dinh 101 va ThOng tu 17 v6 TDG...)
- Gig)/ de nghi thdm dinh gia cua Ong A va cac tai lieu kem theo nhu giay
dang k9 xe, s6 chtl'ng nhan kiem dinh, h6 so xe... (d6i vai O tO); hla do'n
mua tai san, catalog may tien...
- Hop &rig tu van TDG
- Ket qua kiem tra thut te thiet bi
- Gia thi tru6ng xe O tO tai HYUNDAI mai 100% va phu tiing O t6
- Gia thi twang may tien ITAKA
31. Co' so' thdm dinh gia: (0, 25 di eM) gia tri thi twang
4/. Phuring phap thdm dinh gia:
- Chi phi thay the khau hao
- So sanh
1. Xe O tO tai HYUNDAI
* Phan tich thi tru'emg: (0,5 di ern) khOng co thOng tin ve gia thi tru6ng
loai xe O tO can thdm dinh co chat Wong tu'o'ng du'ong, chi co thOng
tin ve gia thi tru6ng cika loai xe O tO can thdrn dinh co chat luong mai
100% la 440.000.000 d (da bao g6m thue VAT, thue tnrac ba, cac chi
phi dang k9 luu hanh xe, bac) hiem).
* Phan tich tai sdn: (0,5 di e'm) xe O tO da qua sir dung, qua kiem tra thkrc
te thay viec sir dung, bao Mang t6t nen mdc dOs hao men dux te
hop vai quy dinh cua ho so' thiet vi v4y co the can s6 km xe
chay va s6 km dm rnOt dai xe (theo thiet ke) cika loai xe ten de xac
dinh chat lu'o'ng c6n lai xe.
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6. * Tinh toan: (1,5 them)
Chat Wong sir dung con lai xe:
100% - (570.000 km/ 1.900.000 km) = 70%
Do muc dich TDG hach toan gia tri TS tren s6 toan nen gia
tri xe du'qc tinh tren co sa gia thi trtrOng kliOng bao thue VAT
440.000.000 d : 1,1 = 400.000.000 d
Tri gia cOn lai xe: 400 trieu x 70% = 280 trieu (long
T6ng gia tri cac phu tUng can thay- the:
2.200.000 + 800.000 + 1.100.000 + 250.000 = 4.350.000 d
Gia tri thi tru'Ong xe tO can thdrn dinh bang gia tri can lai
gia tri phu tung thay the (4,35 trieu)
280 — 4,35 = 275,650 tri'eu &Ong.
2. May tien ITAKA
* Phan tich thi truiing: (0,5 & 'Wm) khOng ca thOng tin ve' gia thi tru'ang
cUa loai may tien ITAKA mai c6 du'ang kinh vat tien 75 — 450
mm, chi co thOng tin ye gia thi twang dia. loai may tien Wong tu',
co kha nang gia c6ng (du'Ong kinh vat tien) nhO hurl nhu'ng tinh
nang tac dung khac Wong during, con mai 100%. Vi vay co the'
lam co sa so sanh sau khi da dieu chinh sty khac biet ve
kinh vat tien.
* Phan tich tai sdn: (0,5 &ern) d6i voi may tien, kha nang gia cOng
(duang kinh vat tien) la dac tinh quan trong nhat. Dac biet khi cac
diet' kien khac arcing duang. Do vay bao cao sir dung thOng so ye
direng kinh vat tien lam thOng s6 de tinh toan diet' chinh.
* Tinh toan: (0,75 di ern) sir dung cOng fink Berim de tinh toan:
G1 = GO x (N1/NO)
Trong Gl: gia tri thiet bi can thdm dinh gia
GO: gia tri thiet bi dirge chon de so sanh
N1: dac trung kST" thuat co ban ciia thie't bi can TDG
NO: dac trung thuat co' ban cUa thiet bi duac chon de
x : so dieu chinh gia theo dac tru'ng ky thu4t co' ban
Theo dir li'eu thu thap dirge, co cOng tilde sau:
N1/ NO = 450/ 300 = 1,5
Trong diet' kien N1/NO = 1,5; Vai x = 0,7 tra bang ea ket qua =
1,318
Gia tri thi twang cud. may tien can thdm dinh gia la:
85 trieu x 1,318 = 112,03 trieu &Ong
so sanh
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7. 5/. Kit qud thdin dinh gia: (0, 25 diem)
Gia tri thi twang cila 2 tai san de nghi TDG tai th6i diem thang 4/2006 la:
1. Xe 6 to tai HYUNDAI la 275,65 trieu &Ong.
2. May tien ITAKA: 112,03 trieu clang
6/. Han chi: (0,5 diem)
1. Ket qua thdm dinh gia chi dung vao mot muc dich duy
nhat neu tren.
2. Cac tai lieu the hien tinh phap 1y cua tai san do don vi
cung cap va chiu trach nhiem.
3. KhOng dU dieu kien de xac dinh chinh xac mdc dO hao
mOn thuc to cUa xe o tO.
4. V6i s6 lieu thu thap clugc, kh6ng du th6ng tin de tinh
toan theo cac phuong phap khac ngoai phuong phap da"
sir dung.
Ngdyl thangl nam 2006.
Chit 14 thdin dinh vien.
Al. Van bdn trd loz ket qud dam dinh gid: (1 diem)
IVOi dung co' bcin:
S6: Ngdy thong
Kinh giti: Ong Nguyen Van A
Theo de nghi cua Ong ty tai gidy de nghi ngay.... ve viec thdm dinh gia 2
thiet hi
1/. Muc dich thdm dinh gia: g6p v6n lam TSCD
2/. Th6i diem thdm dinh gia: thang 4/2006.
3/. Tai san thdm dinh gia:
a/. Xe 6 tO tai Hyundai.
• Dac diem tai san ve 1(5, thuat: Tai trong 10 tan, san xuat nam
2001, sir dung thang 4 nam 2002; Xe da chay 570.000 km.
• Dac diem ve phap 4/: xuat xtr Han Qu6c; hang HYUNDAI san
xuat nam 2001. Hi0 thuOc quy6n soy him cua 6ng Nguyen Van
A.
May tien ITAKA
• Dac diem tai san ve ky/ thuat: Model: AT-12/45; Dung kinh
vat tien: 75 — 450 mm; Chieu dai vat tien: 200 — 1800 mm. M6i
100%
• Dac diem ve phap ly: xuat xd Nhat Ban; hang ITAKA, san xuat
nam 2005. Hi0 thuOc quyen s6 tau cua Ong Nguyen Van A.
4/. Can cd tham dinh gia:
5