ACC 497 Final Exam - Assignment
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B. increase<br />
C. remain unchanged<br />
D. move toward 1<br />
10. The specific cost of each source of long-term financing is based on ________ and<br />
________ costs.<br />
A. before-tax; historical<br />
B. after-tax; historical<br />
C. before-tax; book value<br />
D. after-tax; current<br />
11. At the operating break-even point, ________ equals zero.<br />
A. sales revenue<br />
B. fixed operating costs<br />
C. variable operating costs<br />
D. earnings before interest and taxes<br />
BUSINESS ENVIRONMENT AND CONCEPTS<br />
Section 4: Information Technology (IT) Implications in the Business Environment<br />
12. Justifying expenditures for new technologies is especially difficult because<br />
A. you do not know how many jobs will be affected<br />
B. expenses are often recurring and are difficult to estimate<br />
C. many benefits are intangible and are not easily known or measured<br />
D. justifying a new technology is no different from any other capital budgeting<br />
problem<br />
13. The hardware of a computer system includes the computer itself and other<br />
devices that help the computer perform its tasks. These other devices are<br />
commonly also called<br />
A. helper equipment<br />
B. peripheral equipment<br />
C. secondary equipment<br />
D. accessory equipment
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