快速查题-ACCA英国注册会计师试题

What is the present value of ten annual payments of $700, the first paid immediately and discounted at 8%, giving your answer to the nearest $?

An investor is to receive an annuity of $19,260 for six years commencing at the end of year 1. It has a present value of $86,400.What is the rate of interest (to the nearest whole percent)

How much should be invested now (to the nearest $) to receive $24,000 per annum in perpetuity if the annual rate of interest is 5%?

The net present value of an investment at 12% is $24,000, and at 20% is -$8,000. What is the internal rate of return of this investment?

You are currently employed as a Management Accountant in an insurance company. You are contemplating starting your own business. In considering whether or not to start your own business, what would your current salary level be?

In decision making, costs which need to be considered are said to be relevant costs. Which of the following are characteristics associated with relevant costs?(i) Future costs(ii) Unavoidable costs(iii) Incremental costs(iv) Differential costs

A machine owned by a company has been idle for some months but could now be used on a one year contract which is under consideration. The net book value of the machine is $1,000. If not used on this contract, the machine could be sold now for a net amount of $1,200. After use on the contract, the machine would have no saleable value and the cost of disposing of it in one year's time would be $800. What is the total relevant cost of the machine to the contract?

Which of the following would be part of the capital expenditure budget?(i) Purchase of a new factory premises(ii) Replacement of existing machinery(iii) Refurbishment of existing factory premises(iv) Purchases of raw materials

A building society adds interest monthly to investors' accounts even though interest rates are expressed in annual terms. The current rate of interest is 6% per annum.An investor deposits $1,000 on 1 January. How much interest will have been earned by 30 June?

A one-year investment yields a return of 15%. The cash returned from the investment, including principal and interest, is $2,070. What is the interest?