材料全屏Diamond Ltd has a payback period limit of three years and is considering inv-新东方在线职业题库

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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%.

85

【单项选择题】

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

A

2 years and 2 months

B

2 years and 4 months

C

2 years and 5 months

D

2 years and 6 months

考点：Chapter19Methodsofprojectappraisal

The non-discounted payback period of Project Beta=2 years and 6 months

Workings

Project Beta

Year Cash inflow Cumulative cash inflow

$ $

1 250,000 250,000

2 350,000 600,000

3 400,000 1,000,000

4 200,000 1,200,000

5 150,000 1,350,000

6 150,000 1,500,000

Project Beta has a payback period of between 2 and 3 years.

2 years and 6 months.Payback period = 2 years +$200,000

$400,000x 12 months= 2 years + 6 months

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材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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