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Chapter 17 - Multiple Choice Questions 23. 23.
The The cap capit ital al budg budget et for for the the year ear is is app appro rove ved d by by a comp compan any y's a. board of of di directors b. capital budgeting committee c. officers d. shareholders
A is correct. Section “Capital budgeting” – Each year, the capital budget for a company is approved by the board of directors.
24. 24.
Most ost capital budget geting meth ethods use a. accr accrua uall acc accou ount ntin ing g numb number erss b. cash flow numbers c. net profit d. accr accrua uall acco accoun unti ting ng reve revenu nues es
B is correct. Section “Capital budgeting” – Cash flow numbers are used in most capital budgeting methods.
25. 25.
The The cap capit ital al budg budget etin ing g dec decis isio ion n dep depen ends ds in part part on the the a. avai availa labi bili lity ty of fund fundss b. relationships among proposed projects c. risk risk associ associate ated d with with a part particu icular lar projec projectt d. all of these
D is correct. Section “Capital budgeting” – Capital budgeting decisions depend in part on the availability of funds, relationships among the proposed p rojects and each project’s associated risk.
2 6.
Capital a. b. c. d.
bu budgeting is is the pr process used used in in sell sell or proces processs furt further her decisio decisions ns of determining how much capital share to issue of mak makin ing g capit capital al expen expendi ditu ture re deci decisi sion onss of elimin eliminati ating ng unpr unprofi ofitab table le product product lines lines
C is correct. Section “Capital budgeting” – The process of making capital expenditure decisions is called capital bidgeting.
27.
A capital budgeting method that takes into consideration the time value of money is the a. annual rate of return method b. return on shareholders' equity method c. cash payback technique d. internal rate of return method
D is correct. Section “Internal rate of return” – The internal rate of return considers the time value of money.
28. a. b. c. d.
Under the net present value method of budgeting, discounted cash inflows are compared with the capital outlay required for the investment capital inflows coming from the project undiscounted net cash flows sunk costs of the investment
A is correct. Section “Internal rate of return” – The net present value method compares discounted cash inflows with the capital outlay required for the investment.
29. a. b. c. d.
The capital budgeting technique that determines the interest yield of a potential investment is the external rate of return internal rate of return differential analysis cash flow method
B is correct. Section “Internal rate of return” – The internal rate of return determines the interest yield of a potential investment.
a. b. c. d.
30 The objective under the net present value technique is to calculate the internal rate of return the undiscounted cash flows net present value of cash flows nominal value of money C is correct. Section “Net present value” – The net present value technique calculates the net present value of cash flows.
31. a. b. c. d.
In theory, when making capital budgeting decisions, all projects with positive NPVs should be
rejected recalculated avoided accepted D is correct. Section “Net present value” – In theory, all projects with a positive NPV should be accepted.
a. b. c. d.
32. Cash payback is calculated using the following formula cost of capital investment less net annual cash inflow cost of capital investment plus net annual cash inflow cost of capital investment plus net annual cash outflow cost of capital investment less net annual cash outflow B is correct. Section “Other capital budgeting techniques” – Cash payback is calculated by adding the net annual cash flow to the cost of the capital investment.
33. a. b. c. d.
Expected annual profit divided by average investment, is the formula used to calculate return on average investment cash payback earnings per share sunk costs
A is correct. Section “Other capital budgeting techniques” – The return on average investment is calculated by dividing the expected annual profit by the average investment.
