这道题没有解析

06.单选题 已收藏 标记 纠错 Which of the following statements is least accurate on the discounted payback period? A Discounted payback period frequently ignores terminal values. B Discounted payback period is the time it takes for the present value of the project's cash inflows to equal the initial cost of the investment. C Discounted payback period is generally shorter than the regular payback. 查看解析 上一题 下一题 正确答案C 您的答案C本题平均正确率：81% PBP, DPB & PI难度：容易 推荐：      答案解析 The discounted payback is longer than the regular payback because cash flows are discounted to their present value. 问： A中"ignores terminal values"的意思是指忽略比如5年的现金流最后的一期吗？就是比如3.x年回本，那么第五年也就是最后一年的就不看了？是这个意思吗？还是说 终值指的是 整个产品的价值，即NPV，就是回归期不考虑项目收益？A选项中文到底是在说什么？

translation 和 transaction到底什么区别，老师的解释貌似只是区分两个单词不一样， 而解释的内容确实一致的，没法理解

老师，你好，关于利息保障倍数，公式中的分母“利息费用”是指本期发生的全部应付利息，不仅包括财务费用中的利息费用，还应包括计入固定资产成本的资本化利息。不对吗？为什么视频解析说这里的利息费用不包括资本化的利息呢

关于选项B，不太明白，什么时候可以确认gain 什么时候作为COGS的扣减项？即使是在IFRS下，存货减值以后的回转也最多只能回转到原来的账面价值，不可能回转值会超过原来已经确认过的损失，那么就不可能有确认gain 的情况。为什么视频解析说能不能确认gain 要看情况？基础班关于存货的减值和回转已经听过了没有详细的解释，请指点迷津，谢谢

关于选项B，不太明白，什么时候可以确认gain 什么时候作为COGS的扣减项？基础班关于存货的减值和回转已经听过了没有详细的解释，请指点迷津，谢谢

29.单选题 已收藏 标记 纠错 The effect of a company announcement that they have begun a project with a current cost of $10 million that will generate future cash flows with a present value of $20 million is most likely to: A Only affect value of the firm's common shares if the project was unexpected. B Increase the value of the firm's common shares by $20 million. C Increase value of the firm's common shares by $10 million. 查看解析 上一题 下一题 正确答案A 您的答案C本题平均正确率：23% NPV & IRR难度：容易 推荐：      答案解析 Stock prices reflect investor expectations for future investment and growth. A new positive-NPV project will increase stock price only if it was not previously anticipated by investors. 问：没被预期才能影响到股票的上涨？没明白讲解里的这句话的意思？ 请进一步讲解

这题目是不是不严谨，USGAAP下的replacement cost 要与 NRV 和 NRV-normal profit margin 进行比较，此题并没有给出normal profit margin 直接用了replacement cost?

老师 请问这道题中的一年后的今天，按周计息是52周？ 不应该是48周吗？

17.单选题 已收藏 标记 纠错 Two mutually exclusive projects have conventional cash flows, but one project has a larger NPV while the other has a higher IRR. Which of the following is least likely responsible for this conflict? A Reinvestment rate assumption B Size of the projects' initial investments C Risk of the projects as reflected in the required rate of return 查看解析 上一题 下一题 正确答案C 您的答案C本题平均正确率：63% NPV & IRR难度：容易 推荐：      答案解析 Conflicting decision rules based on the NPV and IRR methods are related to the reinvestment rate assumption, the timing of the cash flows, or the scale of the projects. Differing required rates of return are not related to conflicting NPV and IRR decisions. 问： 1.“ the reinvestment rate assumption”再投资假设是计算IRR的前提，计算NPV也需要这 个前提吗？ 2.是不是只有传统形式的现金流机构的题目(即：开始是负，后来每年都是正，且变化只有一次)，才能用金融计算器的第二排键来计算NPV或者IRR? PS:请逐次回答 谢谢