What is the discounted payback period of Project Alpha?ABetween 1 and 2 yearsBBe-新东方在线职业题库

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What is the discounted payback period of Project Alpha?

A

Between 1 and 2 years

B

Between 3 and 4 years

C

Between 4 and 5 years

D

Between 5 and 6 years

考点：Chapter19Methodsofprojectappraisal

The discounted payback period of Project Alpha is between 3 and 4 years. Workings

Project Alpha

Year Cash flow Discount factor PV Cum. PV

$ 10% $ $

0 (800,000) 1.000 (800,000) (800,000)

1 250,000 0.909 227,250 (572,750)

2 250,000 0.826 206,500 (366,250)

3 400,000 0.751 300,400 (65,850)

4 300,000 0.683 204,900 139,050

5 200,000 0.621 124,200 263,250

6 50,000 0.564 28,200 291,450

The discounted payback period is therefore between three and four years.

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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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