10-1
Chapter 10 Test Bank – Static Key
1. The valuation of a financial asset is based on the concept of determining the present value of future cash
flows that this financial asset will accumulate.
2. The prices of financial assets are based on the expected value of future cash flows, the discount rate,
and past dividends.
3. The market-determined required rate of return is the appropriate discount rate used in valuation
calculations.
4. The discount rate depends on the market’s perceived level of risk associated with an individual security.
5. By using different discount rates, the market allocates capital to companies based on their risk,
efficiency, and expected returns.
6. In estimating the market value of a bond, the coupon rate should be used as the discount rate.
7. Most bonds promise both a periodic return and a lump-sum payment.