注冊(cè)會(huì)計(jì)師財(cái)務(wù)管理英語(yǔ)(編輯修改稿)
2024-09-19 07:23 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 ays tax one year in arrears at an annual rate of 30% and can claim capital allowances（taxallowable depreciation） on a 25% reducing balance basis. A balancing allowance is claimed in the final year of operation. One year in arrears:在一年后。 in arrears:拖延,托后 Annual rate: 年利率、年稅率（根據(jù)具體情況） Claim:要求,索償 On a 25% reducing balance basis: 按25%在余額遞減的基礎(chǔ)上計(jì)提 Paragraph 5 Duo Co uses its aftertax weighted average cost of capital when appraising investment projects. If has a cost of equity of 11% and a beforetax cost of debt of %. The longterm finance of the pany, on a marketvalue basis, consists of 80% equity and 20% debt. After tax:稅后 Before tax:稅前 WACC: weighted average cost of capital加權(quán)平均資本成本 Appraise:評(píng)價(jià) Cost of equity:權(quán)益成本 Debt:債 Longterm:長(zhǎng)期 On a marketvalue basis:在市值的基礎(chǔ)上 Consist of:組成 Required: ?。╝）Calculate the net present value of buying the new machine and advise on the acceptability of the proposed purchase （Work to the nearest $1,000）. Present valu
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