The Present Value of a Set of Future Flows Plus

question 35

Multiple Choice

The present value of a set of future flows plus the current undiscounted flow is called?

• A) going-concern value
• B) present value
• C) terminal value
• D) reversion value
• E) net present value

Understand the importance and techniques of providing meaningful feedback to other writers.

Learn when to use different sentence lengths effectively within documents.

Understand the purposes and proper use of bulleted and numbered lists in business writing.

Recognize the utility of informative headings and subheadings in guiding readers through a document.

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Definitions:

Statement Of Stockholders' Equity

A financial statement that shows changes in the ownership interest of a company’s shareholders over a reporting period.

Straight-Line Depreciation

A way to distribute the expense of a concrete asset throughout its life expectancy in uniform annual figures.

Present Value Interest Factors

A factor that can be used to calculate the present value of a sum that is to be received in the future.

Guaranteed Residual Value

The predetermined value guaranteed to the lessee by the lessor or a third party, ensuring the asset will have a certain value at the end of the lease term.