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USCPA精選習題37：Business
USCPA可以是你事業(yè)路上的絆腳石，也可以是你站在事業(yè)頂層的墊腳石。做好習題至關重要，正保會計網校對uscpa習題進行細致的答案解析及考點總結，希望大家仔細閱讀，掌握做題技巧，考試時能事半功倍！正保會計網校為大家整理了USCPA：Bus習題，希望大家利用好這些內容，能夠在有限的時間內提高自己成績。
Which of the following is an advantage of net present value modeling？
a. It is measured in time， not dollars.
b. It uses the accounting rate of return.
c. It uses accrual basis， not cash basis accounting for a project.
d. It accounts for compounding of returns.
【正確答案】d
【答案解析】
Choice “d” is correct. The net present value method assumes that positive cash flows are reinvested at the hurdle rate thereby considering compounding.
Choice “a” is incorrect. The net present value method measures the value of capital investments in dollars and considers the time value of money.
Choice “c” is incorrect. Net present value uses the cash basis not the accrual basis.
Choice “b” is incorrect. The accounting rate of return is a method of capital budgeting evaluation separate and apart from the net present value method.
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