Discounted cash flow techniques include all of the following except
a) profitability index.
b) internal rate of return.
c) net present value.
d) annual rate of return.
40: Which of the following items would be classified as an extraordinary item by the accounting profession?
a) None of these answer choices are correct.
b) Loss from damage to a southern California warehouse due to a minor earthquake.
c) Loss from fire damage in a chemical plant.
d) Loss from a foreign government's expropriation of a production facility.
41: Which of the following is not a limitation of financial analysis?
a) Using the same financial ratios in the analysis.
b) A fiscal year-end with atypical low data.
c) Basing financial statements on cost and not adjusted for price-level changes.
d) Diversification of comp

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