名词解释题Discounting(of future income) (未来收人)折现

名词解释题
Discounting(of future income) (未来收人)折现

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The future value of an annual income flow of $1000 for 2 years at 10% is:A . ¥2,200B . ¥2,280C . ¥2,300D . ¥2,310E . None of the above

What can we learn from the last paragraph?A. The new tax will be beneficial in the long run.B. Low-income Americans are more likely to fall ill.C. Future generations will be hooked on smoking.D. Adults will depend more on their families.

56 The future value of an annual income flow of $1000 for 2 years at 10% is:A. $2,200B. $2,280C. $2,300D. $2,310E. None of the above

_________是债券有效期限内企业未来现金流出按市场利率的折现值.即企业未来应付利息和本金折现值之和.

5 The International Accounting Standards Board (IASB) is currently in a joint project with the Accounting StandardsBoard (ASB) in the UK and the Financial Accounting Standards Board (FASB) in the USA in the area of reportingfinancial performance/comprehensive income. The main focus of the project is the development of a single statementof comprehensive income to replace the income statement and statement of changes in equity. The objective is toanalyse all income and expenses and categorise them in a way that increases users’ understanding of the results ofan entity and assists in forming expectations of future income and expenditure. There seems to be some consensusthat the performance statement should be divided into three components being the results of operating activities,financing and treasury activities, and other gains and losses.Required:(a) Describe the reasons why the three accounting standards boards have decided to cooperate and produce asingle statement of financial performance. (8 marks)

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货币收人(Money income)

Discounting(of future income) (未来收人)折现

用计量通常选用()A、历史成本B、未来成本C、现行成本D、未来成本折现

折现现金流量分析方法是通过对( )折现来计算净现值。A 当年现金总流量B 当年现金净流量C 未来现金总流量D 未来现金净流量

公司价值的量化方式可以是:()A、未来现金流量按照资本成本率的折现B、未来现金流量按照先进利润率的折现C、未来股票市场的价值D、未来利润额的合计

Income is recognized when an increase in future benefits related to an increase in an asset of a decrease of a liability has arisen that can be measured reliably.()

decide whether the following translations are true or false. most studies use future income, the favorite yardstick of those dead souls called economists. 译文: 很多研究运用未来收入,因为这是那些被称为经济学家的老家伙们最青睐的计算标准。()

What are your expectations of your future employer?你对未来的雇主有哪些期望?

债券的成本可以看作是( )。A.使投资者预期未来现金流量(利息和本金收入)的现值与目前债券的市场价格相等 的一个折现率B.使投资者预期未来现金流量(利息和本金收入)的终值与目前债券的市场价格相等 的一个折现率C.使投资者预期未来现金流量(利息和本金收人)的现值大于目前债券的市场价格的 一个折现率D.使投资者预期未来现金流量(利息和本金收人)的现值小于目前债券的市场价格的 一个折现率

所谓折现,就是将未来的收益,按照一定的折现率,折现到评估基准日的()A、现值B、残值C、原值D、净值

EVA等于未来所有MVA的折现值。()

对预计未来现金流量现值的折现率的下列说法中,不正确的是()。A、预计未来现金流量现值的折现率是税后折现率B、预计未来现金流量现值的折现率通常以资产的市场利率为依据C、预计未来现金流量现值的折现率是企业在购置或者投资资产时所要求的必要报酬率D、预计未来现金流量现值的折现率通常应反映当前的货币时间价值和资产特定风险

在收益法下,未来预期收益、折现率和折现值之间的关系是()。A、折现率和折现值同方向变化B、折现率和折现值反方向变化C、未来预期收益和折现值反方向变化D、折现率与折现值无关

现值是指对未来现金流量以恰当的折现率进行折现后的价值。

对资产预计未来现金流量的现值的估计主要涉及资产的()A、折现时间B、折现率C、预计未来的现金流量D、使用寿命

信贷资产未来现金流量现值计算公式为P=,公式中字母i表示()A、年度折现率B、半年度折现率C、季度折现率D、月度折现率

单选题对预计未来现金流量现值的折现率的下列说法中,不正确的是()。A预计未来现金流量现值的折现率是税后折现率B预计未来现金流量现值的折现率通常以资产的市场利率为依据C预计未来现金流量现值的折现率是企业在购置或者投资资产时所要求的必要报酬率D预计未来现金流量现值的折现率通常应反映当前的货币时间价值和资产特定风险

填空题()是债券有效期限内企业未来现金流出按市场利率的折现值。即企业未来应付利息和本金折现值之和。

单选题在收益法下,未来预期收益、折现率和折现值之间的关系是()。A折现率和折现值同方向变化B折现率和折现值反方向变化C未来预期收益和折现值反方向变化D折现率与折现值无关

名词解释题货币收人(Money income)

单选题What we need in life is divided into _____ according to this article.Athe basic necessities and luxuryBmany kinds of need such as food, clothing and housesCfour groups, namely, the basic necessities, luxury, reliable income and future expenseDthe basic necessities and reliable income