快速查题-ACCA英国注册会计师试题

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Chapter6

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Chapter11-14

Chapter15-19

Chapter20-22

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Diamond Ltd has a payback period limit of three years and is considering investing in one of the following projects. Both projects require an initial investment of $800,000. Cash inflows accrue evenly throughout the year.

Project Alpha Project Beta

Year Cash inflow Year Cash inflow

$ $

1 250,000 1 250,000

2 250,000 2 350,000

3 400,000 3 400,000

4 300,000 4 200,000

5 200,000 5 150,000

6 50,000 6 150,000

The company's cost of capital is 10%.

【单项选择题】

What is the non-discounted payback period of Project Beta?

2 years and 2 months

2 years and 4 months

2 years and 5 months

2 years and 6 months

What is the discounted payback period of Project Alpha?

Between 1 and 2 years

Between 3 and 4 years

Between 4 and 5 years

Between 5 and 6 years

What is the difference between a budget and a forecast?

Explain what is meant by the principal budget factor

Explain what is meant by a flexible budget

State two advantages and two disadvantages of a flexible budget.

Explain what is meant by a flexed budget

The management of J Co have heard about the concept of the time value of money.

Required:

(i) Complete the gaps in the following statement: The time value of money means that $1 now is worth (GAP 1) than $1 in the future. The reasons for this are risk, (Gap 2) and potential for earning a return e.g. interest.

(ii) Using a discount rate of 8%, and assuming that the cash flows arise at the end of a year, calculate the discounted payback period.

Using a discount factor of 8%, calculate the net present value of purchasing the new machine.

Are the following statements about investment appraisal true or false?

Statement one: If the cost of capital increased to 10%, the net present value of purchasing the new machine would decrease.

Statement two: The payback method of investment appraisal is a useful method to consider time risk.

Statement 1 Statement

True False

Statement 1 Statement

True True

Statement 1 Statement

False False

Statement 1 Statement

False True