以下哪一项不是内部回报率法的缺点?( )
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2 .Which of the following circumstances would be inappropriate for the auditor to communicate to those charged with governance?
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3 .甲公司的有效所得税税率为30%,并且使用净现值法评价资本预算提案。张三是一名管理会计师,他希望改进提高一个项目的净现值。为了达到这个目的,应该建议张三采取以下哪一种行动?( )
A 将一个可全额抵税的大修从第三年推迟到第四年。 B 减少项目估计的净残值。 C 立刻全额支付该提案的营销计划,而不是分成5个等额分期付款。 D 调整项目贴现率,使项目从“低风险”类项目变成了“一般风险”类项目。
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A I, II, III. B I, II. C I, III. D II, III.
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9 .—家公司正在评估一条主要产品线的扩张项目。使用14%的贴现率,公司计算了该项目的净现值为3160000元。如果公司要进一步分析这个项目,那么应该( )。
A 更深入了解扩张带来的边际贡献。 B 比较内部回报率和会计收益率。 C 比较内部回报率和公司资本成本。 D 比较内部回报率和公司的资本成本以及最低资本收益率。
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A USD4,800 B USD1,300 C USD1,800 D USD800
