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美國CPA模擬習題：商業票據 擔保交易 擔保及債權人權利（一）
為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。
On November 1,Year 1,a company purchased a new machine that it does not have to pay for until November 1,Year 3.The total payment on November 1,Year 3,will include both principal and interest.Assuming interest at a 10% rate,the cost of the machine would be the total payment multiplied by what time value of money concept?
a. Future amount of annuity of 1.
b. Future amount of 1.
c. Present value of 1.
d. Present value of annuity of 1.
Explanation
Choice"c"is correct.The cost of the machine would be the total payment (principal and interest all due two years in the future) multiplied by the present value of 1 (at a 10% rate).
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