从投资分析角度来看，以下哪一种资本项目评价方法是最无效的？（ ）
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1 .Which of the following statements is correct concerning letters for underwriters, commonly referred to as comfort letters?
A Letters for underwriters typically give negative assurance on unaudited interim financial information. B Letters for underwriters ordinarily update auditors' opinions on the prior year's financial statements. C Letters for underwriters are required by the Securities Act of 1933 for the initial pub...
2 .如果一个项目的预期现金流入的现值等于预期现金流出的现值，那么贴现率等于（ ）。
A 回收率。 B 内部回报率。 C 会计收益率。 D 净现值率。
3 .Comfort letters ordinarily are signed by the client's:
A Audit committee. B Underwriter of securities. C Senior management. D Independent auditor.
4 .甲公司现在考虑3个投资项目。总经理希望总会计师准备一份报告，并提出一个合适的投资建议。总会计师对3个项目计算的结果如下： 项目 净现值 内部回报率 A 41360元 12% B 60600元 10% C 30000元 13% 公司期望从可接受的项目中所获得的最低净现值为40000元。项目之间互斥，公司的资本成本为8%。以下选项中，哪一项是总会计师可能提供给总经理的建议？（ ）
A 项目C，因为它的内部回报率最高。 B 项目B，因为它的净现值最大。 C 项目A D 项目A和B，因为它们都超过了预期的净现值。
5 .When an accountant compiles projected financial statements, the accountant's report should include a separate paragraph that:
A Identifies the accounting principles used by management. B Describes the limitations on the projection's usefulness. C Describes the differences between a projection and a forecast. D Expresses limited assurance that the actual results may be within the projection's range.
7 .Which of the following factors most likely would cause a CPA to not accept a new audit engagement?
A The CPA lacks an understanding of the prospective client's operations and industry. B The prospective client is unwilling to make all financial records available to the CPA. C The prospective client has already completed its physical inventory count. D The CPA makes oral inquiries (only) to the pr...
8 .某公司的经理分析一个备选投资项目的净现值为（100000元），所以决定放弃该项目。但是后来听到一位咨询公司顾问的建议，应该在投资项目中考虑实物期权的价值。经过研究他发现这个项目有一个扩张的可能性，价值60000元，还包含一个放弃的可能性，价值50000元。请问他应该如何考虑该项目？（ ）
A 净现值为（90000元），拒绝该项目。 B 净现值为（50000元），拒绝该项目。 C 净现值为（40000元），拒绝该项目。 D 净现值为10000元，接受该项目。
9 .The work of internal auditors may affect the independent auditor's:I. Procedures performed in obtaining an understanding of internal control.II. Procedures performed in assessing the risk of material misstatement.III. Substantive procedures performed in gathering direct evidence.
A I and III only. B II and Ill only. C I and II only. D I, II, and III.
10 .甲公司拟贷款60000元购买一辆新设备，并在未来5年每年末都按15800元分期付款。那么，甲公司贷款的年利率大概为多少？（ ）
A 4%。 B 5%。 C 10%。 D 16%。
