**301. In cash flow estimation, depreciation is considered as________________?**

A. Cash charge

**B. Non cash charge**

C. Cash flow discounts

D. Net salvage discount

**302. Net investment in operating capital is subtracted from net operating profit after taxes to calculate___________?**

A. Relevant inflows

**B. Free cash flow**

C. Relevant outflows

D. Cash outlay

**303. Real interest rate and real cash flows do not include_____________?**

A. Equity effects

B. Debt effects

**C. Inflation effects**

D. Opportunity effects

**304. Real rate expected cash flows and nominal rate expected cash flows must be______________?**

A. Accelerated

**B. Equal**

C. Different

D. Inflated

**305. Double declining balance method and sum of years digits are included in__________?**

A. Yearly method

B. Single methods

C. Double methods

**D. Accelerated methods**

**306. Interest rates, tax rates and market risk premium are factors which an/a_____________?**

A. Industry cannot control

B. Industry cannot control

C. Firm must control

**D. Firm cannot control**

**307. In retention growth model, payout ratio is subtracted from one to calculate___________?**

A. Present value ratio

B. Future value ratio

**C. Retention ratio**

D. Growth ratio

**308. Rate of required return by debt holders is used for estimation the__________?**

**A. Cost of debt**

B. Cost of equity

C. Cost of internal capital

D. Cost of reserve assets

**309. Current option price is added to present value of portfolio for calculating_________?**

A. Future value of portfolio

**B. Current value of stock**

C. Future value of stock

D. Present value of portfolio

**310. If stock market price is higher than strike price so call option____________?**

A. Price will be lower

B. Rate will be higher

**C. Price will be higher**

D. Rate will be lower

**NOTE IF YOU THINK ANY OF THE MCQ ABOVE IS WRONG. PLEASE COMMENT WITH CORRECT ANSWER AND ITS DETAIL EXPLANATION IN COMMENT BOX. THANK YOU**

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