CMA（P2）——决策分析与风险管理
信息来源：金融范 2014-10-08 10:08 knroman
| Total Sales Revenue |
$600,000 |
| Explicit Costs: |
|
| Total Cost of Sales |
200,000 |
| Selling Expenses |
50,000 |
| General & Administrative Expenses |
25,000 |
| Implicit Costs: |
|
| Foregone Interest |
20,000 |
| Foregone Entrepreneurial Income |
15,000 |
A. $400,000.
B. $325,000.
C. $305,000.
D. $290,000.
C.2.2. The financial statements of Lark Inc. for last year are shown below.
| Income Statement ($000) |
|
Balance Sheet ($000) |
| Revenue |
$4,000 |
|
Current assets |
$800 |
Current liabilities |
$500 |
| Cost of sales |
2,900 |
|
Plant & equipment |
3,200 |
Long-term debt |
$1,000 |
| Gross margin |
1,100 |
|
|
|
Common equity |
$2,500 |
| General & admin |
500 |
|
|
$4,000 |
|
$4,000 |
| Interest |
100 |
|
|
|
|
|
| Taxes |
150 |
|
|
|
|
|
| Net income |
$350 |
|
|
|
|
|
If Lark’s book values approximate market values and if the opportunity costs of debt and equity are 10% and 15%, respectively, what was the economic profit for Lark last year?
A. ($125,000).
B. ($25,000).
C. $0.
D. $350,000.
A. economists exclude labor costs.
C.2.3. Refrigerator Company manufactures ice-makers for installation in refrigerators. The costs per unit, for 20,000 units of ice-makers, are as follows.
关键词:
Decision Analysis And Risk Management