An Accountant Wishes to Find the Present Value of an Annuity

question 132

Multiple Choice

An accountant wishes to find the present value of an annuity of $1 payable at the beginning of each period at 10% for eight periods. The accountant has only one present value table which shows the present value of an annuity of $1 payable at the end of each period. To compute the present value, the accountant would use the present value factor in the 10% column for

• A) seven periods.
• B) eight periods and multiply by (1 + .10).
• C) eight periods.
• D) nine periods and multiply by (1 - .10).

Identify the characteristics and diagnostic criteria of personality disorders.

Recognize the role of brain structure and neurotransmitter activity in psychological disorders.

Understand the influence of substance use on the onset and exacerbation of psychological disorders.

Distinguish between different types of personality disorders based on symptoms.

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Definitions:

HCR-20

A checklist used for assessing the risk of violence in individuals, focusing on historical, clinical, and risk management factors.

Discretionary Instrument

A tool or policy allowing for the exercise of judgment or choice by its user, often seen in legal and financial contexts.

Predictive Score

A statistical measure or model used to estimate the likelihood of a particular outcome based on current or past data.

Actus Reus

The physical act of committing a crime, as opposed to the mental state or intent behind the act, which is known as mens rea.