USCPA每日一练之BEC【2015-12-3】

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The imputed interest rate used in the residual income approach for performance measurement and *uation can best be characterized as the:

a.Historical weighted average cost of capital for the company.

b.Average prime lending rate for the year being *uated.

c.Average return on investment that has been earned by the company over a particular time period.

d.Average return on assets employed over a particular time period.

Answer:A

Choice "A" is correct. Historical weighted average cost of capital is usually used as the target or hurdle rate in the residual income approach.

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