What Is the Present Value of a Payment of $100

question 69

Multiple Choice

What is the present value of a payment of $100 to be made one year from today?

• A)$100*(1 + r)
• B)$100/(1 + r)
• C)$100 - $100 r
• D)$100 - (1 + r)/$100

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Definitions:

Units

A measure of quantity used to quantify the products, services, or resources dealt with in business operations.

Direct Labor Time Variance

The difference between the actual hours and the standard hours of direct labor spent producing a product multiplied by the standard direct labor rate per hour.

Direct Labor

The cost of employee wages that is directly associated with the manufacturing of products or the provision of services.

Unfavorable

A term used to describe a situation or outcome that is not advantageous, detrimental, or negatively impacts objectives.