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NEW QUESTION: 1
Harvey Co. is evaluating a capital investment proposal for a new machine. The investment proposal
shows the following information:
If acquired, the machine will be depreciated using the straight-line method. The payback period for this
investment is:
A. 2 years.
B. 2.5 years.
C. 3.25 years.
D. 2.67 years.
Answer: B
Explanation:
Choice "c" is correct. With even cash flows, payback period is calculated as initial cost / annual net cash
inflows. That is, $500,000 / $200,000 = 2.5.
Choice "a" is incorrect. We could not determine an obvious approach to obtain this answer. It is incorrect
per the calculation above. Choice "b" is incorrect. This answer is calculated as follows: (initial cost -
salvage value) / (annual net cash inflows - annual depreciation) or ($500,000 - $100,000) / ($200,000 -
$ 50,000) = $400,000 / $150,000 = 2.67. With the payback period, depreciation should only be considered
to the extent that it represents a tax shield. Choice "d" is incorrect. This answer appears to be the initial
cost less salvage value divided by the annual net cash inflows (($500,000 - $100,000) / $200,000 = 2.0).
Salvage value is not included in the correct calculation.
NEW QUESTION: 2
Your project multiple functions. If this decision is made, your project will be terminated by: to create a new time tracking and accounting system has been put on hold pending a decision to bring in a third party human resources system that will handle
A. Extinction
B. Starvation
C. Subtraction
D. Integration
Answer: A
NEW QUESTION: 3
中規模組織の監査で重要と見なされる可能性が最も低いのは次のうちどれですか?
A. 未払いの未払支払勘定の1,000ドルの過大表示。
B. 詐欺により、組織は現金を失います。
C. 政府の法令違反。
D. 厚生年金基金への支払い不足。
Answer: A
NEW QUESTION: 4
An administrator has enabled IBM Security SiteProtector System (SiteProtector) Management on the IBM Security Network Intrusion Prevention System V4.3 (Network IPS) appliance, but they are unable to locate the appliance in the Agent view of the SiteProtector Console. Which two actions will make the appliance appear in the Console? (Choose two.)
A. check inside the Locally Configured Agents group
B. unregister the appliance and reregister it using Local Settings Override
C. check the appropriate site range under Ungrouped Assets
D. run the Add Agent Wizard in the Console
E. check inside the default Network IPS or G-Series groups
Answer: C,E
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