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NO.1 The use of an accelerated method instead of the straight-line method of depreciation in
computing the net
present value of a project has the effect of:
A. Increasing the present value of the depreciation tax shield.
B. Raising the hurdle rate necessary to justify the project.
C. Increasing the cash outflows at the initial point of the project.
D. Lowering the net present value of the project.
Answer: A
Explanation:
Rule: The greater the depreciation expense, the greater the depreciation tax shield.
Deprecation Tax Shield =
Depreciation Expense * Marginal Tax Rate
Choice "c" is correct. Use of an accelerated method instead of the straight-line method of
depreciation in
computing the NPV of a project has the effect of increasing the PV of the deprecation tax shield.
Choice "a" is incorrect. Depreciation method does not affect the hurdle rate. The hurdle rate is
independently selected by management.
Choice "b" is incorrect. Using an accelerated method instead of the straight-line method of
depreciation
will increase the present value of the deprecation tax shield and therefore increase the net present
value
of the project.
Choice "d" is incorrect. Depreciation method does not affect cash outflows at the initial point of the
project.
NO.2 Which one of the following is not a characteristic of a negotiable certificate of deposit?
Negotiable
certificates of deposit:
A. Have a secondary market for investors.
B. Are regulated by the Federal Reserve System.
C. Have yields considerably greater than bankers' acceptances and commercial paper.
D. Are usually sold in denominations of a minimum of $100,000.
Answer: C
BEC Questions
Explanation:
Choice "d" is correct. Negotiable CDs generally carry interest rates slightly lower than bankers'
acceptances (which are drafts drawn on deposits at a bank) or commercial paper (which is unsecured
debt issued by credit worthy customers).
Choice "a" is incorrect. Negotiable CDs have a formal secondary market.
Choice "b" is incorrect. Negotiable CDs are a product of the banking industry, which is regulated by
the
Federal Reserve Board.
Choice "c" is incorrect. Negotiable CDs are usually sold in denominations of a minimum of $100,000.
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