快速查题-ACCA英国注册会计师试题

A sum of money was invested for 10 years at 7% per annum and is original amount invested (to the nearest $)?now worth $2,000. What was the?

House prices rise at 2% per calendar month. What is the annual rate of increase correct to one decimal place?

What is the present value of ten annual payments of $700, the first paid immediately and discounted at 8%, giving your answer to the nearest $?

An investor is to receive an annuity of $19,260 for six years commencing at the end of year 1. It has a present value of $86,400.What is the rate of interest (to the nearest whole percent)

How much should be invested now (to the nearest $) to receive $24,000 per annum in perpetuity if the annual rate of interest is 5%?

The net present value of an investment at 12% is $24,000, and at 20% is -$8,000. What is the internal rate of return of this investment?

A capital investment project has an initial investment followed by constant annual returns.How is the payback period calculated?

A machine has an investment cost of $60,000 at time 0. The present values (at time 0) of the expected net cash inflows from the machine over its useful life are：

Discount rate             Present value of cash inflows

10%                                        $64,600

15%                                        $58,200

20%                                       $52,100

What is the internal rate of return (IRR) of the machine investment?

An investment project has a positive net present value (NPV) of $7,222 when its cash flows are discounted at the cost of capital of 10% per annum. Net cash inflows from the project are expected to be $18,000 per annum for five years. The cumulative discount (annuity) factor for five years at 10% is 3.791.What is the investment at the start of the project?

Which of the following accurately defines the internal rate of return (IRR)?