A、weighted average method
B、direct write off method
C、allowance method
D、straight line method
A、weighted average method
B、direct write off method
C、allowance method
D、straight line method
A、A change in valuation of inventory from a weighted average to a FIFO basis
B、A change of depreciation method from straight line to reducing balance
C、Adoption of the revaluation model for non-current assets previously held at cost
D、Capitalisation of borrowing costs which have arisen for the first time
A、Enter into a sale and short-term leaseback
B、Account for asset-based government grants using the deferral method
C、Revalue its properties
D、Change the depreciation method for new asset acquisitions from 25% reducing balance to ten years straight line
A.By analogy, one can walk from one point in hilly country to another by a path which is always level or uphill, and yet a straight line between the points would cross a valley.
B.Nowadays the urinary symptoms seem to be of a lesser order.
C.Nowadays the urinary symptoms are of a lesser order.
D.Cases have been reported where this would have been the only possible method of transmission.
A、By analogy, one can walk from one point in hilly country to another by a path which is always level or uphill, and yet a straight line between the points would cross a valley.
B、Cases have been reported where this would have been the only possible method of transmission.
C、Nowadays the urinary symptoms seem to be of a lesser order.
D、Nowadays the urinary symptoms are of a lesser order.
A、$650,000
B、$792,000
C、$797,000
D、$810,000
Tax-Less Software Corporation is considering an investment of $400,000 in equipment for producing a new tax preparation software package. The equipment has an expected life of 4 years. Sales are expected to be 60,000 units per year at a price of $20 per unit. Fixed costs excluding depreciation of the equipment are $200,000 per year, and variable costs are $12 per unit. The equipment will be depreciated over 4 years using the straight line method with a zero salvage value. Working capital requirements are assumed to be 1/12 of annual sales. The market capitalization rate for the project is 15% per year, and the corporation pays income tax at the rate of 34%. What is the project’s NPV? What is the breakeven volume?
A、$181,845 & 37,500
B、$191,845 & 38,500
C、$191,845 & 40,500
D、$181,845 & 39,500
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