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材料全屏

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

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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

多做几道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

材料全屏

30

【简答题】

From the information provided calculate

(i) The actual price paid per kg for the direct material

(ii) The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

higher quality direct material has been purchased

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