Discounted Cash Flow Formula - CPA Business Environment and Concepts (BEC)

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Question

Future payments must be discounted in a bond valuation in order to take into account the:

Answer

The process of accounting for time value of money is discounting.

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Question

The discount rate is determined in advance for which of the following capital budgeting techniques?

Answer

In order to work with net present value, a discount rate must be calculated.

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Question

Using the discounted cash flow method, estimate the cost of retained earnings for a firm with a stock price of $30, an estimated dividend at the end of the first year of $3 per share, and an expected growth rate of 10%.

Answer

$3/$30 + 10% = 20% Cost of retained earnings.

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Question

The length of time required to recover the initial cash outlay of a capital project is determined by using the:

Answer

The payback method measures the time required to recover the initial investment.

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Question

Which of the following statements is true regarding the payback method?

Answer

The payback method determines the number of years that it will take for a company to recoup or be paid back for its investment. The payback method does not consider the time value of money.

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Question

Which of the following phrases could be used to describe the Discounted Cash Flow formula?

Answer

The Discounted Cash Flow formulas involving dividends, price, and growth is also known as the cost of retained earnings.

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