International Project Accounting

14 per cent 31 December accounting rate assessment assumed Balance b/d balance sheet Book value capital invested cash flow yield cent per annum considered contract value contractor cost of borrowing cost of capital Creditors Current assets Current liabilities DCF yield Debtors decisions depreciation determined discounted cash flow equation equipment equivalent annual cost estimated excavator expected expenditure Figure financial ratios gross profit income statement incremental cash flow initial cost initial investment interest rates investment appraisal loss account machine method minimum rate net present value obtained from table optimal replacement age ownership equity payback period plant present value present worth factor presented in table profit and loss purchase price rate of return real rate revenues and expenses running costs salvage value Scheme sensitivity chart single sum Solution sum of money table B5 today's prices trading account true cost Tutorial uniform series WCU per annum yield value