effects of capital structure on the firm's value, conclude that where there is a perfect financial market "capital structure is irrelevant" considering no-tax case, which can be literally understood as the firm's value, being independent of its financial structure having no optimal capital ...
revenue expenditure“收益支出”,凡是只在本会计期间内受益的支出,如日常维修等,属于收益支出,与当期收益相配比,作为当期费用。它有别于资本支出(capital expenditure),即固定资产的购入成本和购入后至开始投入正式运用前所发牛的有关支出,如安装费、调试费等,都计入固定资产的原值。资本支出能够延长固定资产的使用寿命...
百度试题 题目Estate taxes are an example of a tax on: A. the value of assets owned. B. capital gains on assets transferred. C. a percentage of assets gifted.相关知识点: 试题来源: 解析 A 略 反馈 收藏
Which of the following is not an example of a real option in a capital budgeting decision?A. Abandonment. B. Follow-up investment. C. Option to wait and learn. D. Risk-adjusted discount rates. 正确答案:D 分享到: 答案解析: Answer (D) is correct . Real options include such factors as...
Long-term growth andcapital preservation Risk profile: Conservative Time horizon: Greater than five years Short-term liquidity needs: None Long-term rate of return expectation: 6% (based upon historical rates of return) Financial Advisor Duties and Responsibilities: ...
Give an example of each. 答:GD P 等于消费 C() +投 资 I() +政 府购买 G() + 净出口 N(X ) 消费是家庭用于物 品与劳务 支出,如汤姆一家人在麦当劳吃午餐 。 投资是资本设备、存货 、新住房和建筑物 购买,如通用汽车公司建立一个汽车厂 。 政府购买包括地方政府 、州政府和联邦政府用于物 品与...
Banks maintain an allowance for loan andleaselosses. This allowance is a pool of capital specifically set aside to absorb estimated loan losses and should be adequate to absorb the estimated amount of probable losses in the institution's loan portfolio. Theloan loss provisionis located on a bank...
The HSR is a typical example of win-win cooperation under the BRI. Over the past decade, the initiative has yielded fruitful outcomes, including plentiful landmark cooperation projects between China and ASEAN. Many iconic projects under the BRI have been completed as scheduled and with high qualit...
EXAMPLE OF CAPITAL GAINS TAX CALCULATION In the example above the sale price is $1,250,000 rather than $1,100,000 Because $1,250,000 is > $850,000 depreciation has been recaptured. Amount of recapture equals the lesser of (sales price – adjusted basis) or (depreciation taken) ...
What's considered useful life varies according to the type of asset. For example, under thegeneral depreciation system (GDS), the Internal Revenue Service (IRS) assigns office furniture and fixtures a useful life of seven years, while cars and trucks get a useful life of five years.1 ...