✅ The correct answer is C.
Pre-emptive right of common stockholders are necessarily included in company corporate charter. A corporate charter sets forth a corporation’s basic information, its location, profit/ nonprofit status, board composition, and ownership structure.

✅ The correct answer is B.
Depreciation is include in costs in case of Accounting rate. Depreciation is an accounting method of allocating the cost of a tangible asset over its useful life and is used to account for declines in value. Businesses depreciate long-term assets for both tax and accounting purposes.

✅ The correct answer is C.
Relationship between Economic Value Added (EVA) and Net Present Value (NPV) is considered as direct relationship.

✅ The correct answer is A.
Stock option is more worthwhile if it is extremely volatile. A stock option gives an investor the right, but not the obligation, to buy or sell a stock at an agreed upon price and date.

✅ The correct answer is A.
If two independent projects having hurdle rate then both projects should be accepted.

✅ The correct answer is A.
A right which controls and prevents transfer from current stockholders to other new stockholders is considered as corporate charter. A corporate charter, also known as a “charter” or “articles of incorporation,” is a written document filed with the Secretary of State (or registrar in Canada) by the founders of a corporation.

✅ The correct answer is B.
Characteristic of corporation that it can continue its work even owners are decreased can be classified as unlimited life.

✅ The correct answer is D.
Idiosyncratic risk, also known as unsystematic risk or residual risk or diversifiable risk, is risk that is not correlated to overall market risk – it is the risk of price change caused by the unique circumstances of a particular security, or the risk that is sector-specific or company-specific.