第十二章单元测试
- All else being equal, a shorter payback period is more desirable than a longer payback period ( )
- The time value of money depends on which of the following factors? ( )
- Which of the following methods of analyzing capital investments factors in the time value of money? （ ）
- In equipment-replacement decisions, which one of the following does not affect the decision-making process? ( )
- Brown and Company uses the internal rate of return(IRR)method to evaluate capital projects, Brown is considering four independent projects with the following IRRs:
Brown's cost of capital is 13%. Which one of the following project options should Brown accept based on IRR?（ ） - Jasper Company has a payback goal of 3 years on new equipment acquisitions. A new sorter is being evaluated that costs $450,000 and has a 5-year life. Straight-line depreciation will be used; no salvage is anticipated, Jasper is subject to a 40% income tax rate. To meet the company's payback goal, the sorter must generate reductions in annual cash operating costs of （ ）
- The capital budgeting model that is generally considered the best model for long-range decision making is the ( )
- Which of the following methods calculates the investment's unique rate of return? （ ）
- In order to convert the average annual net cash inflow from the asset back to the average annual operating income from the asset, one must ( )
- Which of the following methods focuses on the operating income an asset generates rather than the net cash inflows it generates? ( )
A:错 B:对
答案:对
A:Principal amount
B:Number of periods
C:Frees top management's time
D:Interest rate
A:All of the above methods factor in the time value of money .
B:Accounting rate of return
C:Payback period
D:Internal rate of return
A:Operating costs of the old equipment
B:Current disposal price of the old equipment
C:Cost of the new equipment.
D:Original fair market value of the old equipment
A:Project IV only.
B:Projects I and ll only.
C:Projects Ill and lV only.
D:Projects l,lll and lV.
A:$60,000
B:$150,000
C:$190,000.
D:$100,000
A:Discounted cash flow model.
B:Payback model.
C:Accounting rate of return model.
D:Unadjusted rate of return model.
A:Accounting rate of return
B:Internal rate of return
C:Payback period
D:Net present value
A:subtract annual depreciation expense
B:multiply by annual depreciation expense
C:divide by annual depreciation expense
D:add annual depreciation expense
A:Accounting rate of return
B:Payback period
C:Net present value
D:Internal rate of return
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