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USCPA精選習(xí)題21：Business
不積跬步，無以至千里；不積小流，無以成江海。既然選擇了美國(guó)注冊(cè)會(huì)計(jì)師，就要朝著它勇敢向前，每天進(jìn)步一點(diǎn)點(diǎn)，基礎(chǔ)扎實(shí)一點(diǎn)點(diǎn)，備考也就會(huì)更容易一點(diǎn)點(diǎn)。正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA-Business習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時(shí)間內(nèi)提高自己成績(jī)。
A client wants to know how many years it will take before the accumulated cash flows from an investment exceed the initial investment， without taking the time value of money into account. Which of the following financial models should be used？
a. Discounted payback period.
b. Net present value.
c. Payback period.
d. Internal rate of return.
【正確答案】C
【答案解析】
Choice “c” is correct. The payback method typically ignores the time value of money and computes the number of years it will take for cash flows to equal （pay back） the initial investment.
Choice “a” is incorrect. The discounted payback method would take the time value of money into account.
Choice “d” is incorrect. The internal rate of return computes an expected rate of return and considers the time value of money.
Choice “b” is incorrect. The net present value method computes the amount by which an investment exceeds discounted cash flows or vice versa. The net present value method measures dollars， not years， and considers the time value of money.
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