Công ty 3C là một nhà sản xuất thiết bị điện. Công ty đang đánh giá một dự án đầu tư có chu kỳ là 3 năm. Dòng thu nhập và chi phí của dự án mới được dự báo như sau: (ĐVT: triệu đồng) Các khoản mục Năm 0 Năm 1 Năm 2 Năm 3
Chi phí đầu tư ban đầu 216
Doanh thu dự án 330 330 330
Biến phí 160 160 160
Định phí (chưa bao gồm: KHm) 43 43 43
Khấu hao dự án mới (KHm) 72 72 72

Biết rằng, chi phí vốn (WACC) của dự án là 11%/năm và thuế suất thuế thu nhập của công ty là 20%. Dòng tiền trong 3 năm của dự án sẽ là lợi nhuận sau thuế mỗi năm dự báo cộng với khấu hao của dự án.
1- Tính chỉ tiêu NPV của dự án trên và cho biết công ty có nên thực hiện dự án này hay không?
2- Giả sử doanh thu dự án mỗi năm tăng 10%, bắt đầu từ doanh thu năm 1 là 330 triệu đồng, biến phí chiếm 60% doanh thu hàng năm, các yếu tố còn lại không đổi. Hãy xác định chỉ tiêu IRR của dự án và cho biết công ty có thay đổi quyết định trên hay không? Vì sao?

Gino's restaurant is a popular restaurant in boston, massachusetts. the owner of the restaurant has been trying to better understand costs at the restaurant and has hired a student intern to conduct an activity-based costing study. the intern, in consultation with the owner, identified the following major activities: activity cost pool activity measure serving a party of diners number of parties served serving a diner number of diners served serving drinks number of drinks ordered some costs, such as the cost of cleaning the linens that cover the restaurant's tables, vary with the number of parties served. other costs, such as washing plates and glasses, depends on the number of diners served or the number of drinks served. data concerning these activities are shown below. serving a party serving a dinner serving drinks total total cost $47,600 $153,000 $59,800 $260,400 total activity 7,000 parties 30,000 diners 46,000 drinks prior to the activity-based costing study, the owner knew very little about the costs of the restaurant. she knew that the total cost for the month was $260,400 and that 30,000 diners had been served. therefore, the average cost per diner was $8.68.required: 1. compute the activity rates for each of the three activities 2. according to the activity-based costing system, what is the total cost of serving each of the following parties of diners? a. a party of four diners who ordered three drinks in total b. a party of two diners who do not order any drinks c. a lone diner who orders two drinks 3. convert the total costs you computed in part (1) above to costs per diner. in other words, what is the average cost per diner for serving each of the following parties: a. a party of four diners who order three drinks in total b. a party of two diner who do not order any drinks c. a lone diner who orders two drinks 4. why do the costs per diner for the three different parties differ from each other and from the overall average coast of $9.80 per diner?

1tanner invested $135,000 cash along with office equipment valued at $32,400 in the company in exchange for common stock. 2 the company prepaid $7,200 cash for 12 months’ rent for office space. (hint: debit prepaid rent for $7,200.) 3 the company made credit purchases for $16,200 in office equipment and $3,240 in office supplies. payment is due within 10 days. 6 the company completed services for a client and immediately received $2,000 cash. 9 the company completed a $10,800 project for a client, who must pay within 30 days. 13 the company paid $19,440 cash to settle the account payable created on april 3. 19 the company paid $6,000 cash for the premium on a 12-month insurance policy. (hint: debit prepaid insurance for $6,000.) 22 the company received $8,640 cash as partial payment for the work completed on april 9. 25 the company completed work for another client for $2,640 on credit. 28 the company paid $6,200 cash in dividends. 29 the company purchased $1,080 of additional office supplies on credit. 30 the company paid $700 cash for this month’s utility bill. prepare general journal entries to record these transactions. 2. post the journal entries from part 1 to the ledger accounts.

Sonic corp. manufactures ski and snowboarding equipment. it has estimated that this year there will be substantial growth in its sales during the winter months. it approaches the bank for credit. what is the purpose of such credit known as? a. expansion b. inventory building c. debt management d. emergency maintenance