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hometown except: Answer Costs of books Tuition Student fees Room and board Question 2 Tanya

uestion 1 All of the following are incremental costs of commuting to college in your hometown except: Answer Costs of books Tuition Student fees Room and board Question 2 Tanya believes noncash expenses should be ignored when making capital budgeting decisions because they have no impact on cash flows. She is mistaken because: Answer noncash expenses increase net income and must be added back to appropriately calculate cash flows noncash expenses decrease the cost of goods sold and therefore increase cash flows noncash expenses reduce taxable income, decrease tax payments, and increase cash flows noncash expenses (such as depreciation) allow a firm to spread the cost of fixed assets over many years and therefore balance cash outflows noncash expenses increase net working capital and therefore are cash outflows Question 3 Which of the following should not be included as a cash flow in evaluating a new piece of equipment for manufacturing? Answer Portion of current fixed administrative costs Salvage value Cost reductions Reduction in production from other equipment if new equipment is put in place Question 4 A(n) __________ in working capital represents a(n) __________. Answer increase; cash inflow decrease; cash inflow decrease; cash outflow increase; equivalent annual cost (EAC) decrease; equivalent annual cost (EAC) Question 5 Why is accelerated depreciation (MACRs) useful for a firm? Answer Since depreciation is not a cash flow, it is not useful, merely required by the tax code Accelerating the depreciation reduces book value; increasing book-value based return ratios MACRs is consistently applied in other countries MACRS reduces taxes and increases cash flow Question 6 The acronym MACRS stands for: Answer Modified Accelerated Curve Residual System Modified Accelerated Curve Resource Source Most Accelerated Cost Residual System Modified Accelerated Cost Recovery System Question 7 Everafter, Inc. is considering two substitutable devices to replace aging, low-tech equipment. The first device costs less initially, will last 7 years, and has higher maintenance costs than the second device. The second device will last 8 years. When evaluating these alternatives, it would be most efficient to find the device with: Answer the lowest equivalent annual cost (EAC) the highest equivalent annual cost (EAC) the lowest net present value (NPV) the highest net present value (NPV) the lowest maintenance costs Question 8 When evaluating a firm with excess capacity, which of the following statements is false? Answer Excess capacity is often treated as a free asset. Firms operating at less than full capacity can effectively measure the cost of using excess capacity. The cost of using an asset with excess capacity is zero because there is no short run marginal cost associated with using the asset. The cost of using the asset must consider the fact that more capacity may  be needed more quickly in the future. Question 9 Which statement concerning cash flows included in the capital budgeting process is accurate? Answer An increase in the cash account would represent a cash inflow when considering a working capital change. Depreciation expense is included as a cash outflow. Year-end profits represent the bottom line cash flow used for each year of the project’s life. Only incremental cash flows are considered. Question 10 When a U.S. firm uses accelerated depreciation for tax purposes and straight-line depreciation for financial reporting: Answer only accelerated depreciation should be used when determining project cash flows only straight-line depreciation should be used when determining project cash flows NPV analysis of a given project must consider cash flows under both depreciation methods potential tax benefits are not being maximized someone might go to jail Question 11 Ideally, weights in the WACC formula should be determined using Answer market value of equity and market value of debt book value of equity and market value of debt market value of equity and book value of debt book value of equity and book value of debt 4 points Question 12 Identifying a(n) __________ is tantamount to identifying future points at which it may be possible for managers to create and sustain competitive advantage. Answer asset beta real option debt beta pure play project beta Question 13 A real estate developer considers buying land that currently has substantial pine trees (pine trees are a desired timber). The development will not occur for several years and is somewhat flexible, but when it does, the pine trees will be harvested. The developer determines that the price uncertainty of the timber will increase over the next few years (future prices are expected to be very volatile). Does this increase or decrease the value of the land to the developer? Answer It decreases the value of the land as the timber price is more uncertain It decreases the value of the land because increased volatility increases the discount rate It decreases the value of the land because the value of the timber option decreases It increases the value of the land because the value of the timber option increases Question 14 Which of the following would explain a positive NPV calculation? Answer Perfect competition Perfect capital markets Capital market frictions Barriers to entry Question 15 Operating and financial leverage may exist for firms. Which of the following statements is accurate concerning leverage? Answer The presence of common equity creates financial leverage. The presence of high levels of variable costs creates operating leverage. The presence of higher sales prices creates financial leverage. The presence of debt creates financial leverage. Question 16 All of the following are examples of real options facing corporations EXCEPT: Answer Expansion options Abandonment options Follow-on investment options Executive stock options Flexibility options Question 17 If the firm applies its WACC to all projects, it will tend to accept some negative-NPV projects that are Answer of shorter lifetime than the firm’s existing operations of longer lifetime than the firm’s existing operations riskier than the firm’s existing operations Safer than the firm’s existing operations Question 18 Requiring that all projects with risk comparable to that of the firm as a whole earn at least the __________ means that firms will only invest in projects that have positive NPVs. Answer Operational efficiency Cost of debt Cost of equity WACC Question 19 Two firms have the same asset beta but different equity betas. The direct cause is likely: Answer The importance of variable costs varies across these firms The firms have different proportions of debt relative to equity One firm’s sales are more cyclical than the other The importance of variable costs is the same across these firms Question 20 Which of the following is not a competitive advantage for a firm? Answer superior engineering superior R & D low-cost manufacturing process unique marketing programs superior executive compensation