第十五章单元测试
- Which of the following is a strength of the payback method?（ ）
- In evaluating a capital budget project, the use of the net present value model is generally not affected by the: （ ）
- If the net present value of a capital budgeting project is positive, it would indicate that the（ ）
Salem Co. is considering a project that yields annual net cash inflows of $420,000 for years 1 through 5, and net cash inflow of $100,000 in year 6. The project will require an initial investment of $1,800,000. Salem’s cost of capital is 10%.
Present value information is presented below:
Present value of $1 for 5 years at 10% is .62.
Present value of $1 for 6 years at 10% is .56.
Present value of an annuity of $1 for 5 years at 10% is 3.79.
What was Salem’s expected net present value for this project?（ ）- Net present value is a method that includes the effect over time on value of money（ ）
A:It is easy to understand. B:It distinguishes the sources of cash inflows. C:It considers cash flows from all years of the project. D:It considers the time value of money.
答案:It is easy to understand.
A:Amount of the project's associated depreciation tax allowance. B:Amount of added working capital needed for operations during the term of the project. C:Initial cost of the project. D:Method of funding the project.
A:Present value of cash outflows exceeds the present value of cash inflows. B:Rate of return for this project is greater than the discount percentage rate used in the net present value computation. C:Present value index would be less than 100 percent. D:Internal rate of return is equal to the discount percentage rate used in the net present value computation.
A:$442,000 B:$152,200 C:$108,200 D:$83,000
A:对 B:错
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