ProgressCohasthefollowingnon-d-2021年度重庆市会计人员继续教育网在线培训会计考试参考答案

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ProgressCohasthefollowingnon-divisibleprojectsavailable:

A、1and5only

B、2and4only

C、3and5only

D、1,2and3only

正确答案:A

答案解析:Thecombinationofprojects1and5producesthehighesttotalNPV.ThetotalNPVis$500,000onaninvestmentof$800,000.Tutorialnote:Ifprojectsarenon-divisibletheprofitabilityindexisnotrequired;onlytrialanderrorcanfind

AcompanyshouldacceptallpositiveNPVprojectswhenwhichofthefollowing

A、Thecompanyhasextremelylimitedresourcesforcapitalinvestment

B、Thecompanyhasexcesscashonitsstatementoffinancialposition

C、Thecompanyhasvirtuallyunlimitedresourcesforcapitalinvestment

D、Thecompanycurrentlyhaslimitedresourcesforcapitalinvestmentbutisplanningtoissuenewequity

正确答案:C

答案解析:AcompanywithunlimitedresourcesforcapitalinvestmentsshouldacceptallpositiveNPVinvestmentoptions.EachpositiveNPVinvestmentwillincreaseshareholderwealth.

DoughCohasdecidedtoincreaseitsdailymuffinpurchasesby100boxes.Aboxofmuffins

A、$28

B、$40

C、$52

D、$68

正确答案:C

答案解析:Doughwouldhavea60%chanceofmakingaprofitof$20(60boxesata$1profitsoldthroughthenormalshopsand40boxesata$1losssoldthroughtheeconomyshop).Thereisa40%probabilitythatDoughwillhaveaprofitof$100(100boxesata$1

BlaneCopurchasesanewmachinefor$340,000.Themachineisexpectedtoincreaseannual

A、3.09years

B、3.16years

C、3.37years

D、3.58years

正确答案:C

在完整的GIS物流分析软件中,集成了()多种模型。

A、车辆路线模型

B、网络物流模型

C、分配集合模型

D、设施定位模型

E、最长路径模型

正确答案:ABCD

答案解析:完整的GIS物流分析软件,集成了车辆路线模型、最短路径模型、网络物流模型、分配集合模型和设施定位模型。参见教材P272。

Theprofitabilityindexisavariationofwhichofthefollowingcapitalbudgetingmodels?

A、Internalrateofreturn

B、Returnoninvestment

C、Netpresentvalue

D、iscountedpayback

正确答案:C

答案解析:The“profitabilityindex”istheratioofthepresentvalueofcashinflowstothepresentvalueoftheinitialinvestment.AlternativelyitcanbequotedastheratioofprojectNPVtothepresentvalueoftheinitialinvestment.

道路运输行业信息管理平台的数据处理功能主要用于申请驾驶员从业资格证的办理和营运驾驶员的日常管理。它包括()。

A、准考证发放查询

B、营运驾驶员基本信息处理

C、从业资格申请受理

D、营运驾驶员从业资格证查询

E、营运驾驶员历史(异动)查询

正确答案:BC,学习助手weixin(go2learn_net)

答案解析:本题考查数据处理功能包括的内容。数据处理功能主要用于申请驾驶员从业资格证的办理和营运驾驶员的日常管理。它包括两个部分:(1)从业资格申请受理。(2)营运驾驶员基本信息处理。参见教材P266。

Whichoneofthefollowingisapossibleformulaforcalculatingtheprofitabilityindexof

A、Subtractactualnetincomefromtheminimumrequiredreturnindollars

B、ividethepresentvalueoftheannualcashinflowsbytheoriginalcashinvestedintheproject

C、ividetheinitialinvestmentfortheprojectbythenetannualcashinflow

D、Multiplynetprofitmarginbyassetturnover

正确答案:B,学习助理微信【go2learn】

答案解析:The“profitabilityindex”istheratioofthepresentvalueofcashinflowstothepresentvalueoftheinitialinvestment.AlternativelyitcanbequotedastheratioofprojectNPVtothepresentvalueoftheinitialinvestment.

Acompanywillleasenewmachinery.Theleasetermisfiveyearsandleasepaymentsof

A、$4,170

B、$6,209

C、$37,910

D、$41,700

正确答案:D

答案解析:(1+4-yearannuityfactor@10%)×$10,000=(1+3.17)×$10,000=$41,700