甲公司投资一个项目，该项目预期未来4年每年的现金流量为18000元。所有的现金流都在年末发生。要求的投资回报率为9%。如果项目净现值为6000元，那么该项目的初始投资额为多少元？（ ）
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1 .When an auditor qualifies an opinion because of inadequate disclosure, the auditor should describe the nature of the omission in a separate paragraph and modify the:
A Basis for Opinion Paragraph: No Opinion Paragraph : Yes B Basis for Opinion Paragraph: No Opinion Paragraph : No C Basis for Opinion Paragraph: Yes Opinion Paragraph : No D Basis for Opinion Paragraph: Yes Opinion Paragraph : Yes
2 .甲公司正在考虑购买一台售价600000元的设备来提高生产效率，同时需要投入运营资本80000元。公司计划使用该机器5年，所得税税率为40%，资本要求回报率为12%。运营资本投资对公司的净现值分析的总影响为（ ）。
A （20784）元。 B （26080）元。 C （34640）元。 D （80000）元。
3 .Under which of the following circumstances would the expression of a disclaimer of opinion be inappropriate?
A Management refuses to allow the auditor to have access to the company's canceled checks and bank statements. B The auditor is unable to obtain the audited financial statements of a consolidated investee. C The company failed to make a count of its physical inventory during the year and the auditor...
4 .甲公司正在考虑投资2000000元来购买新的设备。该设备预期可以使用10年，每年产生收入1400000元，发生的相关现金费用为每年900000元。在第10年年末，设备预期的残值为200000元，拆除成本为100000元。美国税务局把其归类为5年期修正的加速成本回收制度。公司的有效所得税税率为40%。公司估计可以继续盈利并且有大额的应税收入。如果公司使用净现值法来分析这项投资，那么在折现之前，第2年预期的净税收影响对现金流净影响是多少元？（第二年的修正加速折旧率是32%）
A 正向影响56000元。 B 0元。 C 负向影响200000元。 D 负向影响256000元。
5 .In which of the following should an auditor's report refer to the lack of consistency when there is a change in accounting principle that is significant?
A The introductory paragraph. B An emphasis-of-matter paragraph before the opinion paragraph. C An emphasis-of-matter paragraph following the opinion paragraph. D The opinion paragraph.
7 .Jules, CPA, is reporting on comparative financial statements, but Shah, CPA conducted the previous year's audit. Which of the following is not true in this situation?
A If Shah's report will be presented, management will need to provide a representation letter to Shah. B If Shah's report was qualified due to a scope limitation, Jules may still issue an unmodified opinion on the current year's financial statements. C If Shah's report is not presented, an other-mat...
8 .在估算“税后增量现金流”时，以下三个因素中哪些因素需要考虑？（ ） Ⅰ.沉没成本。Ⅱ.项目相关的净运营资本变化。Ⅲ.预测的通货膨胀。
A 只有Ⅲ。 B 只有Ⅱ，Ⅲ。 C 只有Ⅱ。 D 只有Ⅰ。
9 .Which of the following procedures would an auditor most likely perform in obtaining evidence about subsequent events?
A Inquire about payroll checks that were recorded before the year-end but cashed after the year-end. B Examine changes in the quoted market prices of investments purchased since the year-end. C Apply analytical procedures to the details of the balance sheet accounts that were tested at interim dates...
10 .甲公司在考虑升级一台原有设备。甲公司使用现金流量贴现法分析资本投资，公司的有效所得税税率为40%。甲公司的相关数据如下表所示。 甲公司相关数据 （单位：元） 现有设备 新设备 原始成本 100000 190000 累计折旧 90000 － 当前市值 6000 190000 应收账款 12000 16000 应付账款 4200 5000 基于以上信息，在使用现金流量贴现法时，该设备升级的初始投资额应该是多少元？（ ）
A 184800元。 B 185600元。 C 191600元。 D 192400元。
