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Computer question NSJCT is considering a project t...

Computer question NSJCT is considering a project that requires initial investment of €150,000 in new machinery. The project will be shut down at the end of four years. The following is the projected cash flow from the project: Year 1 2 3 4 Sales €120,000 €120,000 €140,000 €140,000 Operating expenses €40,000 €40,000 €50,000 €50,000 The firm can raise funds at 8% and its tax rate is 45%. In Lesson 5 when depreciation was first introduced, it was mentioned that the different methods of depreciation for tax purposes will result in different tax shields. In this exercise, you will examine the effects of this difference. In part (a) you will calculate the after-tax cash flows that would occur if straight-line depreciation were an allowable expense for tax purposes. You will compare this to the cash flows in part (b) where a declining balance method is used. You will use the same worksheet for both parts. a. Assume that the proposed machinery is to be depreciated over four years on a straight-line basis, with no salvage value at the end of the four years. For this part, assume that the depreciation expense can be deducted from income to calculate the net tax for NSJCT. Use Excel file I-FN1L6Q1 to compute the net present value and the internal rate of return for this project over four years. b. Assume depreciation for tax purposes is to be taken using the declining-balance method at the rate of 20% for capital cost allowance. For this part, assume the machinery will have a salvage value of €30,000 at the end of year 4, and that the asset class to which it belongs will not be left empty by the sale of the machinery at that time, and that the half year rule does not apply to the salvage value. Use Excel file I-FN1L6Q1 to compute the net present value and the internal rate of return for this project. Also compute the net cash flow from this project for each of the four years. Compare the results from parts (a) and (b) and comment on the difference.

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更多“Computer question NSJCT is con…”相关的问题

第1题

Question 5 Edelman Enginenering is considering including an overhead pulley system in this year’s capital budget. The cash outlay for the pully system is $22,430. The firm’s cost of capital is 14%. After-tax cash flows, including depreciation are $7,500 for each of the next 5 years. Calculate the internal rate of return (IRR) and the net present value (NPV) for the project, and indicate the correct accept/reject decision.. NPV IRR Accept/Reject0 L2 b. X e6 c! A9 q1 s

A.$15,070 14% Accept

B.$15,070 14% Reject

C.$3,318 20% Accept

D.$3,318 20% Reject

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第2题

A project management technique that is currently in widespread use is the(71). The purpose of this technique is to detail, in hierarchical fashion, all of the activities that are required to meet project objectives. There are some special activities called(72), which are events that signify the accomplishment or completion of major deliverables during the project. Most system development methodologies also provide(73), whose purpose is to contain the various pieces of relevant information - feasibility assessments, schedules, needs analysis, and so forth - in a single place so that they can be presented to project clients and other related parties. Several types of important network diagrams are used in project management.(74)was developed to make clear the interdependence between project tasks before those tasks are scheduled.(75)offers the advantage of dearly showing overlapping tasks.

A．Functional decomposition diagram

B．Work Breakdown Structure

C．Structure Chart

D．Organizational Structure

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第3题

A project management technique that is currently in widespread use is the(71). The purpose of this technique is to detail, in hierarchical fashion, all of the activities that are required to meet project objectives. There are some special activities called(72), which are events that signify the accomplishment or completion of major deliverables during the project. Most system development methodologies also provide(73), whose purpose is to contain the various pieces of relevant information - feasibility assessments, schedules, needs analysis, and so forth - in a single place so that they can be presented to project clients and other related parties. Several types of important network diagrams are used in project management.(74)was developed to make clear the interdependence between project tasks before those tasks are scheduled.(75)offers the advantage of dearly showing overlapping tasks.

A．Functional decomposition diagram

B．Work Breakdown Structure

C．Structure Chart

D．Organizational Structure

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第4题

● A project management technique that is currently in widespread use is the （71） . The purpose of this technique is to detail, in hierarchical fashion, all of the activities that are required to meet project objectives. There are some special activities called （72） , which are events that signify the accomplishment or completion of major deliverables during the project. Most system development methodologies also provide （73） , whose purpose is to contain the various pieces of relevant information – feasibility assessments, schedules, needs analysis, and so forth – in a single place so that they can be presented to project clients and other related parties. Several types of important network diagrams are used in project management. （74） was developed to make clear the interdependence between project tasks before those tasks are scheduled. （75） offers the advantage of clearly showing overlapping tasks.

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第5题

A project management technique that is currently in widespread use is the(71) . The purpose of this technique is to detail, in hierarchical fashion, all of the activities that are required to meet project objectives. There are some special activities called(72) , which are events that signify the accomplishment or completion of major deliverables during the project. Most system development methodologies also provide(73), whose purpose is to contain the various pieces of relevant information-feasibility assessments, schedules, needs analysis, and so forth-in a single place so that they can be presented to project clients and other related parties. Several types of important network diagrams are used in project management.(74) was developed to make clear the interdependence between project tasks before those tasks are scheduled.(75) offers the advantage of clearly showing overlapping tasks.

A．Structure Chart

B．Organizational Structure

C．Work Breakdown Structure

D．Functional decomposition diagram

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第6题

A New Immigration Bill

The US Senate is considering a new immigration bill. It will value the economic promise of immigrants over family ties when considering US residency and citizenship. The legislation, which was proposed by President Bush and a group of senators, contains a point system. The proposal aims to increase the number of immigrants with graduate degrees, earnings or job skills.

The proposed point system would use a 100-point scale. According to a draft of the law, merit applicants could earn up to 47 points for things like occupation, or years of work for a US firm. They could earn up to 28 points for their education, 15 points for English and US civics (公民学), and 10 points for family ties. The system has stirred up debate. Critics on the left say it opposes family unity and American values. Critics on the right complain that it does not reflect the needs of high-tech employers.

The current kinship (血缘关系)-based system puts pressure on the US, as it attracts low-skill workers who consume more public services than they pay back in taxes. It allows a variety of uneducated people in from Mexico and Central America.

The immigration bill would allow eight years to clear the current backlog (积压) of application for a permanent resident card, or green card. After that, only the children and spouses (配偶) of legal immigrants would be able to apply for family visas. Adult children, siblings (兄弟姐妹), parents, and other relatives would have to apply in the general queue (排队). Under the proposal, immigrants from Asian countries would likely fare well (很有利). For instance, over half of recent immigrants from China and India have a bachelor's (学士的) or higher degree. Immigrants from Latin American countries would likely face more difficulties.

Immigration point systems have been in use in Canada, Australia and New Zealand for years. The UK adopted a similar approach in 2001. One thing that Canada and other nations have discovered is that their system needs to fit the needs of their economy. Too often they find that they attract highly-educated people who end up finding work that doesn't use their skills. Some end up driving a taxi.

One of the reasons for proposing the point system is

A．to give priority to immigrants from China.

B．to protect the US from terrorist attacks.

C．to attract skilled immigrants.

D．to increase population.

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第7题

A New Immigration Bill

The US Senate is considering a new immigration bill. It will value the economic promise of immigrants over family ties when considering US residency and citizenship. The legislation, which was proposed by President Bush and a group of senators, contains a point system. The proposal aims to increase the number of immigrants with graduate degrees, earnings or job skills.

The proposed point system would use a 100-point scale. According to a draft of the law, merit applicants could earn up to 47 points for things like occupation, or years of work for a US firm. They could earn up to 28 points for their education, 15 points for English and US civics (公民学), and 10 points for family ties. The system has stirred up debate. Critics on the left say it opposes family unity and American values. Critics on the right complain that it does not reflect the needs of high-tech employers.

The current kinship (血缘关系)-based system puts pressure on the US, as it attracts low-skill workers who consume more public services than they pay back in taxes. It allows a variety of uneducated people in from Mexico and Central America.

The immigration bill would allow eight years to clear the current backlog (积压) of application for a permanent resident card, or green card. After that, only the children and spouses (配偶) of legal immigrants would be able to apply for family visas. Adult children, siblings (兄弟姐妹), parents, and other relatives would have to apply in the general queue (排队). Under the proposal, immigrants from Asian countries would likely fare well (很有利). For instance, over half of recent immigrants from China and India have a bachelor's (学士的) or higher degree. Immigrants from Latin American countries would likely face more difficulties.

Immigration point systems have been in use in Canada, Australia and New Zealand for years. The UK adopted a similar approach in 2001. One thing that Canada and other nations have discovered is that their system needs to fit the needs of their economy. Too often they find that they attract highly-educated people who end up finding work that doesn't use their skills. Some end up driving a taxi.

One of the reasons for proposing the point system is

A．to give priority to immigrants from China.

B．to protect the US from terrorist attacks.

C．to attract skilled immigrants.

D．to increase population.

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