固定资产增加时，村集体经济组织应设立（ ）账户进行核算。

1 .A project requires an investment of $20,000 to be paid in two equal annual instalments, onenow (1 January 2012) and the remainder in one year. The receipts from the project will be$8,000 for each of six years starting from 31 December 2017.What is the net present value of the project given an interest rate of 12%?

A $1,974 B $(266) C $(1,336) D $(4,314)

题型: 单选题 提问时间: 2021-08-23

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2 .村集体经济组织在领用出库存货时，可以采用的核算方法是（ ）。

A 后进先出法 B 先进先出法 C 个别计价法 D 加权平均法

题型: 多选题 提问时间: 2021-08-23

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3 .The simple interest on $200 invested for four months is $5.What is the annual percentage rate (APR)?

A 0.75 B 4.00 C 7.50 D 400.00

题型: 单选题 提问时间: 2021-08-23

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5 .An investment will provide an annual income of $10,000, the first income arising on 31December 2014 and the last on 31 December 2024. This investment will cost $60,000payable on 1 January 2013.What is the investment’s net present value on 1 January 2012 assuming a 10% discountrate (to the nearest $100)?

A $1,300 B $4,500 C $4,990 D $6,900

题型: 单选题 提问时间: 2021-08-23

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6 .村集体经济组织的流动负债项目包括（ ）。

A 短期借款 B 应付工资 C 应付款项 D 应付福利费

题型: 多选题 提问时间: 2021-08-23

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7 .An investment of $100,000 now is expected to generate equal annual cash flows to perpetuityof $15,000, commencing in five years’ time.If the discount rate is 10% per annum, what is the net present value of the investment(to the nearest $10)?

A –$15,330 B –$6,830 C +$2,450 D +$50,000

题型: 单选题 提问时间: 2021-08-23

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