1) The estimated value of reducing float by 1-day is one day’s interest on the freed up
sales.
2) U.S. Treasury Bills are extremely liquid due to excellent secondary markets.
3) The required return of a preferred stockholder, rps, is higher than the cost of
preferred stock for the corporation because stockholder’s must pay federal taxes on their
dividend income.
4) Financial ratios are often reported by industry or line of business because differences
in the type of business can make ratio comparisons uninformative or even misleading.
5) A company with a AAA bond rating will command a higher interest rate on its bonds
than a company with a lesser BBB bond rating.
6) The risk-adjusted discount rate method implicitly assumes that distant cash flows
have the same risk as near cash flows.
7) The forward-spot differential is the difference between the forward rate and the
expected future spot rate.