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模拟BEC精选试题2017年USCPA考试!

来源:立信AICPA - 发布时间: 2017-01-19 - 【学会计到立信 相信品牌的力量!】 分享到

  【AICPA考试最新模拟试题】BEC 商业环境和概念,这科学习上的内容相对较少,但是考试的内容却一点不少,甚至比前三科都要宽泛。宏观经济,微观经济,财务管理,职业道德,信息技术等,都是考试的内容。所以考试的内容实际上是多学科的综合,当然了,对于考场而言,Common Sense也同样重要。
 
  The discount rate is determined in advance for which of the following capital budgeting techniques?
  
  a. Payback.
  
  b. Net present value.
  
  c. Accounting rate of return.
  
  d. Internal rate of return.
 
  
  答案:B
 
  Explanation
 
  Choice "b" is correct. The discount or hurdle rate is determined in advance for computations of net present value. Project cash flows are discounted based upon a predetermined rate and compared to the investment in the project to arrive at a positive or negative net present value. Advance determination of management's required return is integral to the development and evaluation of net present value.
 
  Choice "a" is incorrect. The payback method computes the period of time required to recover the cost of an investment and does not require a predetermined discount rate.
 
  Choice "c" is incorrect. The accounting rate of return computes a percentage return based upon accrual basis data and does not require a predetermined discount rate.
 
  Choice "d" is incorrect. The internal rate of return computes a rate of return that produces a net present value of zero and does not require a predetermined rate. The computed internal rate of return is evaluated in relation to management's required hurdle rate after the computation is done.
 
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