[单选题] 提问人:匿名网友 提问时间:2021-08-24

What is the formula for calculating the profitability index of a project?


A .Multiply net profit margin by asset turnover.
B .Divide the present value of the annual after-tax cash flows by the original cash invested in the project.
C .Divide the initial investment for the project by the net annual cash inflow.
D .Subtract actual after-tax net income from the minimum required return in dollars.

提问人:匿名网友 提问时间:2021-08-24

参考答案(由小熊题库网聘请的专业题库老师提供的解答)

请点击↑↑↑ 查看官方参考答案 按钮

习题解析

请点击 查看官方参考答案 按钮

您可能感兴趣的题目


1 .Clark, a professional tax return preparer, prepared and signed a client's federal income tax return that resulted in a USD600 refund. Which one of the following statements is correct with regard to an Internal Revenue Code penalty Clark may be subject to for endorsing and cashing the client's refund check?

A Clark will be subject to the penalty if Clark endorses and cashes the check. B Clark may endorse and cash the check, without penalty, if Clark is enrolled to practice before the Internal Revenue Service. C Clark may not endorse and cash the check, without penalty, because the check is for more tha...

题型: 单选题 提问时间: 2021-08-24

2 .In evaluating costs for decision-making, a company would always consider each of the following as relevant,except:

A Variable costs. B Avoidable costs. C Incremental costs. D Differential costs.

题型: 单选题 提问时间: 2021-08-24

3 .A CPA is permitted to disclose confidential client information without the consent of the client to:I. Another CPA who has purchased the CPA's tax practice.II. Another CPA firm if the information concerns suspected tax return irregularities.III. A state CPA society voluntary quality control review board.

A I and III only. B II only. C III only. D II and III only.

题型: 单选题 提问时间: 2021-08-24

4 .Which of the following changes would result in the highest present value for a series of cash flows?

A A USD100 increase in disposal value at the end of four years. B A USD100 decrease in taxes each year for four years. C A USD100 increase in cash inflow each year for three years. D A USD100 decrease in the cash outflow each year for three years.

题型: 单选题 提问时间: 2021-08-24

5 .Morgan, a sole practitioner CPA, prepares individual and corporate income tax returns. What documentation is Morgan required to retain concerning each return prepared?

A A power of attorney. B An unrelated party compliance statement. C Taxpayer's name and identification number or a copy of the tax return. D Workpapers associated with the preparation of each tax return.

题型: 单选题 提问时间: 2021-08-24

7 .With respect to the penalty for aiding and abetting understatements of tax liability on a tax return:

A Applies only when the understatement is with the knowledge and consent of the persons authorized or required to file the return. B The civil penalty is USD10,000 for all taxpayers except corporations and USD100,000 for corporations. C The penalty applies to tax return preparers only. D The burden ...

题型: 单选题 提问时间: 2021-08-24

8 .A company has a required rate of return of15% for five potential projects. The company has a maximum of USD500,000available for investment and cannot raise any capital. Details about the fiveprojects are as follows: Project Initial outlay Net present value at 15% Internal rate of return 1 USD500,000 USD125,000 23% 2 250,000 75,000 17% 3 150,000 25,000 35% 4 100,000 50,000 25% 5 150,000 50,000 25% The company should choose which of the following projects?

A Projects 3, 4, and 5 only. B Project 1 only. C Projects 2, 4, and 5 only. D Projects 2, 3, and 4 only.

题型: 单选题 提问时间: 2021-08-24

9 .A civil fraud penalty can be imposed on a corporation that underpays tax by:

A Filing an incomplete return with an appended statement, making clear that the return is incomplete. B Omitting income as a result of inadequate recordkeeping. C Maintaining false records and reporting fictitious transactions to minimize corporate tax liability. D Failing to report income it errone...

题型: 单选题 提问时间: 2021-08-24

10 .A firm that designs its cost structure to include a higher degree of operating fixed costs than variable costs by electing to pay salaries instead of commissions, is magnifying the impact of each additional sales dollar using the concept of:

A Operating leverage. B Fixed leverage. C Financial leverage. D Combined leverage.

题型: 单选题 提问时间: 2021-08-24

 
如有问题 请联系客服
  • 客服微信