篩選結(jié)果 共找出469題

The management of J Co have heard about the concept of the time value of money.

Required:

(i)?Complete the gaps in the following statement: The time value of money means that $1 now is worth (GAP 1) than $1 in the future. The reasons for this are risk, (Gap 2) and potential for earning a return e.g. interest.?

(ii)?Using a discount rate of 8%, and assuming that the cash flows arise at the end of a year, calculate the discounted payback period.

Using a discount factor of 8%, calculate the net present value of purchasing the new machine.

Are the following statements about investment appraisal true or false?

Statement one: If the cost of capital increased to 10%, the net present value of purchasing the new machine would decrease.

Statement two: The payback method of investment appraisal is a useful method to consider time risk.

A

??Statement 1??????????????????? Statement?

????????True???????????????????????????? ?False

B

Statement 1??????????????????? Statement?

True???????????????????????????? ?True

C

Statement 1??????????????????? Statement?

???? False????????????????????????????? False

D

Statement 1??????????????????? Statement?

?? False????????????????????????????? True

材料全屏

???????????? A???? ?? ???? ?? ?B?????????????????? C??????????????????? D???????????????????? ?F???????????????? G????

1????????????????????????????? Jan? ????????????? Feb?????????? ???? Mar????????????????? Apr????????????? ?May

2????????? Sales?????????15,000?????????? 13,400????????????16,100????????????17,200??????????15,300

3????Cost of sales???11,090???????????10,060??????????? 12,040???????????? 13,000????????? 11,100

4??? Gross profit??????3,910?????????????3,340???????????? 4,060????????????? 4,200 ??????????? 4,200

5??? Expenses???? ??? 1,500????????? ? 1,500??????????????1,500?????????? ?? 1,500????????? ? 1,500

6?? ?Net profit????????? 2,410???????????? 1,840???????????? 2,560?????????????? 2,700???????????? 2,700

7

8???? Net profit%

80

【單項(xiàng)選擇題】

The formula =C2-C3 will give the contents of which cell?

A

C6

B

C4

C

C5

D

C1

What would be the formula for March net profit?

A

= D2-D3

B

= B6 + C6

C

= D4-D5

D

= D3-D8

What will be the formula to go in G8?

A

= G6/G2*100

B

= G4/100*G6

C

= G2/G6*100

D

= G6/G4*100

Budgeted production in a factory for next period is 4,800 units. Each unit requires five labour hours to make. Labour is paid $10 per hour. Idle time represents 20% of the total labour time.What is the budgeted total labour cost for the next period?

A

$192,000

B

$240,000

C

$288,000

D

$300,000

Which of the following statements are true? (i) A flexed budget allows businesses to evaluate a manager's performance more fairly (ii) A fixed budget is useful for defining the broad objectives of the organisation (iii) Relying on fixed budgets alone would usually give rise to massive variances

A

(i) and (iii) only

B

(i) and (ii) only

C

(ii) and (iii) only

D

(i), (ii) and (iii)

A Local Authority is preparing a cash budget for its refuse disposal department. Which of the following items would NOT be included in the cash budget?

A

Capital cost of a new collection vehicle

B

Depreciation of the refuse incinerator

C

Operatives' wages

D

Fuel for the collection vehicles

The following details have been extracted from the receivables collection records of C Co.

Invoices paid in the month after sale?????????????? ? 60%

Invoices paid in the second month after sale??? ?25%

Invoices paid in the third month after sale?????????12%

Bad debts?????????????????????????????????????????????????????????? 3%

Invoices are issued on the last day of each month.

Customers paying in the month after sale are entitled to deduct a 2% settlement discount. Credit sales values for June to September are budgeted as follows.

????? ????? June????????????? ?? July?????????????? ?? August????????????? September

?????????? $35,000?????????? $40,000???????????? $60,000????????????? $45,000

What is the amount budgeted to be received from credit sales in September?

A

$46,260

B

$49,480

C

$50,200

D

$50,530