Bài 1. Một dự án đầu tư dự kiến tổng vốn đầu tư là 40 tỷ đồng trong đó mua sắm tài sản cố định là 35 tỷ đồng. Tài sản cố định được khấu hao đều và khấu hao hết
trong 5 năm (đây chính là thời gian hoạt động của dự án). Doanh thu của dự án là
19 tỷ đồng/ năm. Chi phí hàng năm (chưa tính khấu hao) là 25 tỷ đồng. Thuế suất
thuế thu nhập doanh nghiệp là 20%. Giả sử doanh nghiệp không sử dụng vốn vay.
Suất chiết khấu 12%/năm.
Yêu cầu:
a. Tính thời gian hoàn vốn của dự án và cho biết dự án có được lựa chọn để
thực hiện hay không?
b. Tính lợi nhuận sau khi hoàn vốn của dự án và cho biết dự án có được lựa
chọn để thực hiện hay không?
c. Tính chỉ số sinh lời của dự án và cho biết dự án có được lựa chọn để thực
hiện hay không?

During january 2018, the following transactions occur: january 1 purchase equipment for $20,600. the company estimates a residual value of $2,600 and a five-year service life. january 4 pay cash on accounts payable, $10,600. january 8 purchase additional inventory on account, $93,900. january 15 receive cash on accounts receivable, $23,100 january 19 pay cash for salaries, $30,900. january 28 pay cash for january utilities, $17,600. january 30 firework sales for january total $231,000. all of these sales are on account. the cost of the units sold is $120,500. the following information is available on january 31, 2018. depreciation on the equipment for the month of january is calculated using the straight-line method. the company estimates future uncollectible accounts. at the end of january, considering the total ending balance of the accounts receivable account as shown on the general ledger tab, $4,100 is now past due (older than 90 days), while the remainder of the balance is current (less than 90 days old). the company estimates that 50% of the past due balance will be uncollectible and only 3% of the current balance will become uncollectible. record the estimated bad debt expense. accrued interest revenue on notes receivable for january. unpaid salaries at the end of january are $33,700. accrued income taxes at the end of january are $10,100

Suppose portugal has 700 workers and 26,000 units of capital, and france has 18,000 workers and 700 units of capital. technology is identical in both countries. assume that wine is the capital-intensive good and cloth is the labor-intensive good. which of the following statements is correct if the nations start trading with each other? a) wages will increase in portugal. b) rental rates in france will increase. c) wages in france will decrease. d) rental rates in portugal will increase.

Oliver is the vice president of production at his company and has been managing the launch of new software systems. he worked with a team of individuals who were tasked to create awareness about a specific product and also to approach potential purchasers of the product. which department managers were part of oliver’s team?