Which of the following is referred to as payback period:
A . the number of periods required to recover the initial investment
B . the rate of return on the investment
C . the number of periods required to bring project cost back to the original budget, based on current performance
D . loan payment schedule
E . None of the above
第1题:
5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.
Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates
and errors in these financial statements?
1 The reasons for the change.
2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.
3 An estimate of the effect of the change on future periods, where possible.
A 1 and 2 only
B 1 and 3 only
C 2 and 3 only
D All three items
第2题:
A.RADIUS
B.SNAT
C.PAT
D.NAT
第3题:
PV Co is evaluating an investment proposal to manufacture Product W33, which has performed well in test marketing trials conducted recently by the company’s research and development division. The following information relating to this investment proposal has now been prepared.
Initial investment $2 million
Selling price (current price terms) $20 per unit
Expected selling price inflation 3% per year
Variable operating costs (current price terms) $8 per unit
Fixed operating costs (current price terms) $170,000 per year
Expected operating cost inflation 4% per year
The research and development division has prepared the following demand forecast as a result of its test marketing trials. The forecast reflects expected technological change and its effect on the anticipated life-cycle of Product W33.
It is expected that all units of Product W33 produced will be sold, in line with the company’s policy of keeping no inventory of finished goods. No terminal value or machinery scrap value is expected at the end of four years, when production of Product W33 is planned to end. For investment appraisal purposes, PV Co uses a nominal (money) discount rate of 10% per year and a target return on capital employed of 30% per year. Ignore taxation.
Required:
(a) Identify and explain the key stages in the capital investment decision-making process, and the role of
investment appraisal in this process. (7 marks)
(b) Calculate the following values for the investment proposal:
(i) net present value;
(ii) internal rate of return;
(iii) return on capital employed (accounting rate of return) based on average investment; and
(iv) discounted payback period. (13 marks)
(c) Discuss your findings in each section of (b) above and advise whether the investment proposal is financially acceptable. (5 marks)
第4题:
第5题:
What are three current business factors that are influencing customer decisions in making technology investments?()
第6题:
A server configured with RAID 5 has recently suffered from two simultaneous disk failures. Which of the following would be required to bring the server back to operational status?()
第7题:
Which of the following is the minimum number of drives required for a RAID 10 array?()
第8题:
Which of the following is used to reduce the number of public IP addresses required?()
第9题:
When performing incomplete recovery using UNTIL SEQUENCE with RMAN, which two pieces of information are required?()
第10题:
Your database operates in ARCHIVELOG mode and all the tablespaces are online. Due to a user error, you decided to perform an incomplete recovery. Which two tasks would you be required to perform in the recovery process? ()
第11题:
Break mirror array
Replace cache battery
Replace hot standby
Restore from back up
Replace defective hard drives
第12题:
This process assigns cost estimates to project activities including risks and contingency plans.
The cost baseline will be used to measure variances and future project performance.
This process assigns cost estimates for expected future period operating costs.
The cost baseline is the expected cost for the project.
第13题:
A. Break mirror array
B. Replace cache battery
C. Replace hot standby
D. Restore from back up
E. Replace defective hard drives
第14题:
A. 3
B. 4
C. 5
D. 10
第15题:
A.number of product features
B.return on investment
C.competitiveness
D.regulation
E.day one costs
F.availability of budget
第16题:
第17题:
You are working on the cost budget for one project. Which of the following is true()
第18题:
What are three current business factors that are influencing customer decisions in making technology investments?()
第19题:
A server configured with RAID 5 has recently suffered from two simultaneous disk failures. Which of the following would be required to bring the server back to operational status? ()
第20题:
Your database operates in ARCHIVELOG mode and all the tablespaces are online. Due to a user error, you decided to perform an incomplete recovery. Which two tasks would you be required to perform in the recovery process?()
第21题:
You executed the following command in the Recovery Manager (RMAN): RMAN> REPORT NEED BACKUP days 3; What is the output of this command?()
第22题:
a star
a dot
a dash
a circle
第23题:
Break mirror array
Replace cache battery
Replace hot standby
Restore from backup
Replace defective hard drives