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美国CPA模拟习题：商业票据 担保交易 担保及债权人权利（一）
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。
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).
【我要纠错】 责任编辑：小敏
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