班刮逢燃淌截促熔读铅崎诧扦
对应课程:点击查看
起止时间:2020-03-05到2021-01-31
更新状态:已完结
Chapter One Introduction to Investment Appraisal 第一章单元测验
1、 Which of following is an operating expense?
A:General and administrative expenses
B:Buy a new building
C:Purchase a new vechile
D:Add to the value of an existing asset
答案: General and administrative expenses
2、 A qualitative evaluation of a proposal undertaken can be:
A:What is the purpose of the project?
B:What cash flows will arise from the project ?
C:When profits will arise from the project?
D:Has any allowance been made for risk？
答案: What is the purpose of the project?
3、 Which of the following is not Financial methods of project appraisal？
A:Return on investment (ROI)
B:Payback period
C:Discounted payback
D:A qualitative evaluation of a proposal
答案: A qualitative evaluation of a proposal
4、 Capital expenses are recorded as expenses on the income statement rather than as assets on a company’s balance sheet.
A:正确
B:错误
答案: 错误
分析：Capital expenses are recorded as assets on a company’s balance sheet rather than as expenses on the income statement.
5、 Capital budgeting is the process of identifying, analysing and selecting investment opportunities in non current assets whose returns are expected to extend within one year.
A:正确
B:错误
答案: 错误
分析：Capital budgeting is the process of identifying, analysing and selecting investment opportunities in non current assets whose returns are expected to extend beyond one year.
6、 Depreciation is not a cash flow item, and to work out the actual cash flow depreciation has to be added back to the accounting profit.
A:正确
B:错误
答案: 正确
7、 A legally binding contract cost that is the subject of payment in 3 years to MOOC CO. .This is a relevant cost.
A:正确
B:错误
答案: 正确
分析：Costs that have been incurred include not only costs that have already been paid, but also costs that are the subject of legally binding contracts, even if payments due under the contract have not yet been made. (These are known as committed costs.)
8、 If an employee will be paid his basic wage of $200 per week for attending work and doing nothing, this is a relevant cost.
A:正确
B:错误
答案: 错误
分析：This is irrelevant to the decision because although it is a future cash flow, it will be incurred anyway whether the employee is given work or not.
9、 Costs of commissioning a market research survey in a previous accounting period are non-relevant costs.
A:正确
B:错误
答案: 正确
分析：见PPT 39页
10、 Working capital will be released again at the end of a project’s life，it is a cash inflow at the end of a project’s life.
A:正确
B:错误
答案: 正确
Chapter Four Sources of Finance Chapter Four Test
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