快速查题-ACCA英国注册会计师试题

An investment project has a positive net present value (NPV) of $7,222 when its cash flows are discounted at the cost of capital of 10% per annum. Net cash inflows from the project are expected to be $18,000 per annum for five years. The cumulative discount (annuity) factor for five years at 10% is 3.791.What is the investment at the start of the project?

Which of the following accurately defines the internal rate of return (IRR)?

An investment project has the following discounted cash flows ($'000)：

                      Year                                          Discount rate

                                                      0%                       10%                   20%

                        0                            90                         90                      90 

                        1                            30                         27.3                     25.0

                        2                             30                        24.8                    29.8

                        3                             30                        22.5                    17.4

                        4                             30                       20.5                     14.5

                                                       30                       5.1                      (12.3)

The required rate of return on investment is 10% per annum. What is the discounted payback period of the investment project

What is the effective annual rate of interest of 2.1% compounded every three months?

If the interest rate is 8%, what would you pay for a perpetuity of $1,500 starting in the nearest $)

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%?

Which is worth most, at present values, assuming an annual rate of interest of 8%?

 project requiring an investment of $1,200 is expected to generate returns of $400 in years 1 and 2  and $350 in years 3 and 4. If the NPV = $22 at 9% and the NPV the project?  =-$4 at 10%, what is the IRR for project?

A sum of money was invested for 10 years at 7% per annum and is original amount invested (to the nearest $)?now worth $2,000. What was the?

House prices rise at 2% per calendar month. What is the annual rate of increase correct to one decimal place?