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AICPA每日一練之FAR【2015-12-31】

高頓網(wǎng)校2015-12-31 09:01Lynn.yu
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小編導(dǎo)讀： USCPA美國(guó)注冊(cè)會(huì)計(jì)師，是由AICPA美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)頒發(fā)，是全球財(cái)會(huì)證書(shū)中含金量*6的證書(shū)之一，因其具備全球簽字權(quán)，可換全球八個(gè)國(guó)家的會(huì)計(jì)資格證而成為全球使用范圍最廣的財(cái)會(huì)證書(shū)。

On November 1, Year 1, a company purchased a new machine that it does not have to pay for until November 1, Year 3. The total payment on November 1, Year 3, will include both principal and interest. Assuming interest at a 10% rate, the cost of the machine would be the total payment multiplied by what time value of money concept?

A. Present value of 1.

B. Present value of annuity of 1.

C. Future amount of 1.

D. Future amount of annuity of 1.

Answer:A

Choice "A" is correct. The cost of the machine would be the total payment (principal and interest all due two years in the future) multiplied by the present value of 1 (at a 10% rate).

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