第六章单元测试
- When comparing different projects with different cost saving projects with different life expectancies, it is possible to compare the annualized capital cost.（ ）
- A. Fung Fashion, Inc. anticipates real net cash flows to be $100,000 this year. The real discount rate is 15% per year. What is the present value of these cash flows if the real net cash flows are expected to grow at 5% per year forever?（ ）
- Leather Goods Inc. wants to expand its product line into wallets. It is considering producing 50,000 units per year. The price will be $15 per wallet the first year and the price will increase 3% per year. The variable cost is expected to be $10 per wallet and will increase by 5% per year. The machine will cost $400,000 and will have an economic life of 5 years. It will be fully depreciated using the straight-line method. The depreciation expense is（ ）.
- Leather Goods Inc. wants to expand its product line into wallets. It is considering producing 50,000 units per year. The price will be $15 per wallet the first year and the price will increase 3% per year. The variable cost is expected to be $10 per wallet and will increase by 5% per year. The machine will cost $400,000 and will have an economic life of 5 years. It will be fully depreciated using the straight-line method. The cash flow at the beginning of the first year is （ ）
- Tax-Less Software Corporation is considering an investment of $400,000 in equipment for producing a new tax preparation software package. The equipment has an expected life of 4 years. Sales are expected to be 60,000 units per year at a price of $20 per unit. Fixed costs excluding depreciation of the equipment are $200,000 per year, and variable costs are $12 per unit. The equipment will be depreciated over 4 years using the straight-line method with a zero salvage value. Working capital requirements are assumed to be 1/12 of annual sales. The market capitalization rate for the project is 15% per year, and the corporation pays income tax at the rate of 34%. The project’s working capital is（ ）
A:对 B:错
答案:对
A:$900,000 B:$1,000,000 C:$1,200,000 D:$1,300,000
A:$900,000 B:$800,000 C:$1,000,000 D:$1,100,000
A:-$400,000 B:-$500,000 C:$400,000 D:$500,000
A:$80,000 B:$120,000 C:$70,000 D:$100,000
温馨提示支付 ￥3.00 元后可查看付费内容,请先翻页预览!
