Which one of the following features distinguishes an ordinary annuity from an annuity
due?
A. Number of equal payments
B. Amount of each payment
C. Frequency of the payments
D. Annuity interest rate
E. Timing of the annuity payments
Answer:
Alderson Metals is compiling a cash balance projection by quarter for next year. Which
one of the following adjustments to this projection will decrease the cumulative
surplus?
A. Reducing payroll costs from its current projection amount
B. Decreasing the accounts receivable period by changing the firm’s credit policy
effective the first of next year
C. Receiving more favorable credit terms from the firm’s suppliers
D. Increasing the dividend per share on the firm’s outstanding common stock
E. Refinancing the firm’s long-term debt at a lower interest rate
Answer: