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[主观题]
考察固定资产投资效益时,有时要研究投资于固定资产上的资金能否在最短的时期内收回,其衡量指标为
()
A.投资利润率
B.投资回收期
C.净现值
D.现值指数
查看答案
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A.投资利润率
B.投资回收期
C.净现值
D.现值指数
A.人运输单位
B.运输个人
C.运输单位和运输个人
D.大型企业
A.3000
B.0
C.3291
D.3300
Reexamine the capital investment decision in the disposable diaper industry (Example 15. 3) from the point of view of an incumbent firm. If P&G or Kimberly-Clark were lo expand capacity by
building three new plants, they would not need to spend $ 60 million on R&D before start-up. How does this aleck the NPV calculations in Table 15. 5? Is the investment profitable at a discount rate of 12 percent?
A.借:固定资产——原价 300贷:资本公积 300
B. 借:固定资产——原价 300贷:投资收益 300
C. 借:管理费用 30(300/10)贷:固定资产——累计折旧 30
D. 借:资本公积 30(300/10)贷:固定资产——累计折旧 30