Russell’s has a bond issue outstanding. The issue’s indenture provision prohibits the
firm from redeeming the bonds during the first five years following issuance. This
provision is referred to as the _____ provision.
A. safeguard
B. market
C. liquidity
D. deferred call
E. sinking fund
Which statement is true?
A. A decrease in the accounts receivable turnover rate decreases the cash cycle.
B. Paying a supplier within the discount period rather than waiting until the end of the
normal credit period will decrease the cash cycle.
C. The number of days in the cash cycle can be positive, negative, or equal to zero.
D. An increase in the inventory turnover rate must increase the cash cycle.
E. The payables period must be shorter than the receivables period.
Which one of the following terms refers to the best option that was foregone when a
particular investment is selected?
A. Side effect
B. Erosion
C. Sunk cost
D. Opportunity cost
E. Marginal cost
The Corner Market has decided to expand its retail store by building on a vacant lot it
currently owns. This lot was purchased four years ago at a cost of $299,000, which the
firm paid in cash. To date, the firm has spent another $38,000 on land improvements, all
of which was also paid in cash. Today, the lot has a market value of $329,000. What
value should be included in the analysis of the expansion project for the cost of the
land?
A. The sum of the cash paid to date for both the lot and the improvements
B. The original purchase price only