Assume in Analyzing Alternative Proposals That Proposal F Has a Useful

question 81

Multiple Choice

Assume in analyzing alternative proposals that Proposal F has a useful life of six years and Proposal J has a useful life of nine years.What is one widely used method that makes the proposals comparable?

• A) Adjust the life of Proposal F to a time period that is equal to that of Proposal J and add its estimated residual value to the cash inflow at the end of year nine.
• B) Adjust the life of Proposal J to a time period that is equal to that of Proposal F and add its estimated residual value to the cash inflow at the end of year six.
• C) Adjust the life of Proposal F and Proposal J to a time period equal to the average of six and nine years (7.5 years) and add its estimated residual value to the cash inflow at the end of operating life.
• D) Adjust the life of Proposal J to a time period that is equal to that of Proposal F and deduct last three years cash inflow of Proposal J from its total cash inflow.

Recognize and understand the stability and representation of chair conformers of glucopyranose.

Understand the concept of mutarotation and how it relates to the optical activity in carbohydrate solutions.

Knowledge on how to determine the number of possible pyranose and furanose forms from an open-chain monosaccharide.

Understand the biochemical properties of monosaccharides when reacting with various reagents.

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Definitions:

Reconciliation

The process of ensuring two sets of records (usually the balances of two accounts) are in agreement, by identifying discrepancies and making necessary adjustments.

Consolidated Information

Financial information that combines the accounting records of a parent company and its subsidiaries into one set of financial statements, as if they were a single entity.

Separate Financial Statements

Statements presented by a parent or an investor with joint control of, or significant influence over, an investee, in which the investments are accounted for at cost in accordance with AASB 9 / IFRS 9.

Repurchased Shares

Shares bought back by the issuing company, reducing the amount of outstanding stock on the open market.