公司理财精要第九章题库

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1、Chapter09-MakingCapitalInvestmentDecisionsChapter09MakingCapitalInvestmentDecisions MultipleChoiceQuestions 1. Anychangestoafirm'sprojectedfuturecashflowsthatarecausedbyaddinganewprojectarereferredtoaswhichoneofthefollowing? A. ErodedcashflowsB. DeviatedprojectionsC. Incrementalcashf

2、lowsD. DirectlyimpactedflowsE. Assumedflows 2. Whichoneofthefollowingprinciplesreferstotheassumptionthataprojectwillbeevaluatedbasedonitsincrementalcashflows? A. ForecastassumptionprincipleB. BaseassumptionprincipleC. FallacyprincipleD. ErosionprincipleE. Stand-aloneprinciple 3. Acos

3、tthatshouldbeignoredwhenevaluatingaprojectbecausethatcosthasalreadybeenincurredandcannotberecoupedisreferredtoaswhichtypeofcost? A. FixedB. ForgottenC. VariableD. OpportunityE. Sunk 4. Whichoneofthefollowingtermsreferstothebestoptionthatwasforegonewhenaparticularinvestmentisselected?

4、 A. SideeffectB. ErosionC. SunkcostD. OpportunitycostE. Marginalcost 9-102Chapter09-MakingCapitalInvestmentDecisions5. Whichoneofthefollowingtermsismostcommonlyusedtodescribethecashflowsofanewprojectthataresimplyanoffsetofreducedcashflowsforacurrentproject? A. OpportunitycostB. Sunkc

5、ostC. ErosionD. ReplicatedflowsE. Piratedflows 6. Aproformafinancialstatementisafinancialstatementthat: A. expressesallvaluesasapercentageofeithertotalassetsortotalsales.B. comparesactualresultstothebudgetedamounts.C. comparestheperformanceofafirmtoitsindustry.D. projectsfutureyears'

6、operations.E. valuesallassetsbasedontheircurrentmarketvalues. 7. Theamountbywhichafirm'staxbillisreducedasaresultofthedepreciationexpenseisreferredtoasthedepreciation: A. taxshield.B. credit.C. erosion.D. opportunitycost.E. adjustment. 8. Whichoneofthefollowingreferstoamethodofincrea

7、singtherateatwhichanassetisdepreciated? A. Non-cashexpenseB. Straight-linedepreciationC. DepreciationtaxshieldD. AcceleratedcostrecoverysystemE. Marketbaseddepreciation 9-102Chapter09-MakingCapitalInvestmentDecisions9. Forecastingriskisbestdefinedas: A. realityrisk.B. valuerisk.C. po

8、tentialrisk.