扫码下载APP
及时接收最新考试资讯及
备考信息
不积跬步,无以至千里;不积小流,无以成江海。既然选择了美国注册会计师,就要朝着它勇敢向前,每天进步一点点,基础扎实一点点,备考也就会更容易一点点。正保会计网校为大家整理了USCPA-Business习题,希望大家利用好这些内容,能够在有限的时间内提高自己成绩。
A client wants to know how many years it will take before the accumulated cash flows from an investment exceed the initial investment, without taking the time value of money into account. Which of the following financial models should be used?
a. Discounted payback period.
b. Net present value.
c. Payback period.
d. Internal rate of return.
【正确答案】C
【答案解析】
Choice “c” is correct. The payback method typically ignores the time value of money and computes the number of years it will take for cash flows to equal (pay back) the initial investment.
Choice “a” is incorrect. The discounted payback method would take the time value of money into account.
Choice “d” is incorrect. The internal rate of return computes an expected rate of return and considers the time value of money.
Choice “b” is incorrect. The net present value method computes the amount by which an investment exceeds discounted cash flows or vice versa. The net present value method measures dollars, not years, and considers the time value of money.
相关推荐:
有意向报考的AICPA的考生赶快点击下方按钮进行免费预评估>> 了解AICPA报考条件吧!
Copyright © 2000 - www.fawtography.com All Rights Reserved. 北京正保会计科技有限公司 版权所有
京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号