(1)运用年金法估测企业整体价值接近于144.82万元。具体计算过程如下:企业整体价值=(100×0.9091+120×0.8264+150×0.7513+160×0.6830+200×0.6209)×(A/P,10%,5)÷10% =(91+99.168+112.695+109.28124.18)×0.2638÷10%=536.323×0.2638÷10% =141.482÷10% =1414.82(万元) (2)采用分段法估测企业整体价值接近于17781元。具体计算过程如下: 企业整体价值=100×0.9091+120×0.8264}15(×0.7513+160×0.6830+200×0.6209+200÷10%×1/1+10%)3=536.323+2000×0.6209 =536.323+1241.8=1778(万元)
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