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Match the Following Definitions with the Appropriate Terms

Question 144

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Match the following definitions with the appropriate terms

Premises:
A discount rate that results in a net present value of zero.
Cash inflows minus cash outflows for the period.
A minimum acceptable rate of return.
The time expected to pass before the net cash flows from an investment equals its initial cost.
Annual after-tax net income divided by annual average investment.
A process of analyzing alternative long-term investments.
Initial cost of an investment subtracted from discounted future cash flows from the investment.
Responses:
Net present value
Capital budgeting
Accounting rate of return
Net cash flow
Internal rate of return
Payback period
Hurdle rate

Correct Answer:

A discount rate that results in a net present value of zero.
Cash inflows minus cash outflows for the period.
A minimum acceptable rate of return.
The time expected to pass before the net cash flows from an investment equals its initial cost.
Annual after-tax net income divided by annual average investment.
A process of analyzing alternative long-term investments.
Initial cost of an investment subtracted from discounted future cash flows from the investment.
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