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Principles of Managerial Finance, 14e (Gitman/Zutter)
Chapter 10 Capital Budgeting Techniques
1) Capital budgeting techniques are used to evaluate a firm's fixed asset investments which
provide the basis for the firm's earning power and value.
Answer: TRUE
Diff: 1
Topic: Overview of Capital Budgeting
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
2) The purchase of additional physical facilities, such as additional property or a new factory, is
an example of a capital expenditure.
Answer: TRUE
Diff: 1
Topic: Overview of Capital Budgeting
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Reflective Thinking Skills
3) Capital budgeting is the process of evaluating and selecting short-term investments that are
consistent with the firm's goal of maximizing owners' wealth.
Answer: FALSE
Diff: 1
Topic: Overview of Capital Budgeting
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
4) A capital expenditure is an outlay of funds invested only in fixed assets that is expected to
produce benefits over a period of time less than one year.
Answer: FALSE
Diff: 1
Topic: Overview of Capital Budgeting
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
1
Copyright © 2015 Pearson Education, Inc.
5) An outlay for advertising and management consulting is considered to be a fixed asset
expenditure.
Answer: FALSE
Diff: 1
Topic: Overview of Capital Budgeting
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Reflective Thinking Skills
6) Capital expenditure proposals are reviewed to assess their appropriateness in light of a firm's
overall objectives and plans, and to evaluate their economic validity.
Answer: TRUE
Diff: 1
Topic: Overview of Capital Budgeting
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Reflective Thinking Skills
7) The basic motives for capital expenditures are to expand operations, to replace or renew fixed
assets, or to obtain some other, less tangible benefit over a long period.
Answer: TRUE
Diff: 1
Topic: Motives for Capital Expenditure
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
11) The capital budgeting process consists of four distinct but interrelated steps: proposal
generation, review and analysis, decision making, and termination.
Answer: FALSE
Diff: 1
Topic: Steps in the Process
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
12) Independent projects are projects that compete with one another for a firm's resources, so that
the acceptance of one eliminates the others from further consideration.
Answer: FALSE
Diff: 2
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
13) If a firm has unlimited funds to invest in capital assets, all independent projects that meet its
minimum investment criteria should be implemented.
Answer: TRUE
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
3
Copyright © 2015 Pearson Education, Inc.
14) In capital budgeting, the preferred approaches in assessing whether a project is acceptable
are those that integrate time value procedures, risk and return considerations, and valuation
concepts.
Answer: TRUE
Diff: 1
Topic: Capital Budgeting Techniques
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
15) In capital budgeting, the preferred approaches in assessing whether a project is acceptable
are those that integrate time value of money, risk and return considerations, and valuation
concepts to select capital expenditures that are consistent with the firm's goal of maximizing
owners' wealth.
Answer: FALSE
Diff: 1
Topic: Capital Budgeting Techniques
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
16) A $60,000 outlay for a new machine with a usable life of 15 years is an operating
expenditure that would appear as a current asset on a firm's balance sheet.
Answer: FALSE
Diff: 1
Topic: Capital Budgeting Techniques
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
17) A nonconventional cash flow pattern associated with capital investment projects consists of
an initial outflow followed by a series of inflows.
Answer: FALSE
Diff: 1
Topic: Capital Budgeting Techniques
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
4
Copyright © 2015 Pearson Education, Inc.
18) Time value of money should be ignored in capital budgeting techniques to make accurate
decisions.
Answer: FALSE
Diff: 2
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Reflective Thinking Skills
19) If a firm has limited funds to invest, all the mutually exclusive projects that meet its
minimum investment criteria should be implemented.
Answer: FALSE
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
20) Mutually exclusive projects are projects whose cash flows are unrelated to one another; the
acceptance of one does not eliminate the others from further consideration.
Answer: FALSE
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
21) The availability of funds for capital expenditures does not affect a firm's capital budgeting
decisions.
Answer: FALSE
Diff: 2
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Reflective Thinking Skills
5
Copyright © 2015 Pearson Education, Inc.
22) Independent projects are those whose cash flows are unrelated to one another; the acceptance
of one does not eliminate the others from further consideration.
Answer: TRUE
Diff: 2
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
23) Mutually exclusive projects are those whose cash flows are constant over a specified period
of time and more than one project needs to be accepted in order to implement capital budgeting
decisions.
Answer: FALSE
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
24) Independent projects are those whose cash flows compete with one another and therefore
more than one project needs to be accepted in order to implement the capital budgeting decision.
Answer: FALSE
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
25) Mutually exclusive projects are those whose cash flows compete with one another; the
acceptance of one eliminates the others from further consideration.
Answer: TRUE
Diff: 2
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
6
Copyright © 2015 Pearson Education, Inc.
26) If a firm is subject to capital rationing, it is able to accept all independent projects that
provide an acceptable return.
Answer: FALSE
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
27) If a firm has unlimited funds, it is able to accept all independent projects that provide an
acceptable return.
Answer: TRUE
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
28) If a firm is subject to capital rationing, it has only a fixed number of dollars available for
capital expenditures and numerous projects compete for these dollars.
Answer: TRUE
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
29) The ranking approach involves the ranking of capital expenditure projects on the basis of
some predetermined measure such as the rate of return.
Answer: TRUE
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
7
Copyright © 2015 Pearson Education, Inc.
30) The accept-reject approach involves the ranking of capital expenditure projects on the basis
of some predetermined measure, such as the rate of return.
Answer: FALSE
Diff: 2
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
31) A conventional cash flow pattern is one in which an initial outflow is followed only by a
series of inflows.
Answer: TRUE
Diff: 1
Topic: Capital Budgeting Techniques
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
32) Large firms evaluate the merits of individual capital budgeting projects to ensure that the
selected projects have the best chance of increasing the firm value.
Answer: TRUE
Diff: 1
Topic: Capital Budgeting Techniques
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: New
AACSB Tag: Analytic Skills
33) A nonconventional cash flow pattern is one in which an initial inflow is followed by a series
of inflows and outflows.
Answer: TRUE
Diff: 1
Topic: Capital Budgeting Techniques
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
8
Copyright © 2015 Pearson Education, Inc.
34) ________ is the process of evaluating and selecting long-term investments that are consistent
with a firm's goal of maximizing owners' wealth.
A) Recapitalizing assets
B) Capital budgeting
C) Ratio analysis
D) Securitization
Answer: B
Diff: 1
Topic: Overview of Capital Budgeting
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
35) A $60,000 outlay for a new machine with a usable life of 15 years is called ________.
A) capital expenditure
B) financing expenditure
C) replacement expenditure
D) operating expenditure
Answer: A
Diff: 1
Topic: Overview of Capital Budgeting
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
36) Fixed assets that provide the basis for a firm's earning and value are often called ________.
A) tangible assets
B) noncurrent assets
C) earning assets
D) book assets
Answer: C
Diff: 1
Topic: Overview of Capital Budgeting
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
9
Copyright © 2015 Pearson Education, Inc.
37) Which of the following is true of a capital expenditure?
A) It is an outlay made to replace current assets.
B) It is an outlay expected to produce benefits within one year.
C) It is commonly used for current asset expansion.
D) It is commonly used to expand the level of operations.
Answer: D
Diff: 1
Topic: Overview of Capital Budgeting
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: New
AACSB Tag: Analytic Skills
39) One of the primary motives for adding fixed assets to a firm is ________.
A) expansion
B) replacement
C) renewal
D) transformation
Answer: A
Diff: 1
Topic: Motives for Capital Expenditure
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
10
Copyright © 2015 Pearson Education, Inc.
40) The final step in the capital budgeting process is ________.
A) implementation
B) follow-up
C) review and analysis
D) decision making
Answer: B
Diff: 1
Topic: Steps in the Process
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
42) Which of the following steps in the capital budgeting process follows the decision making
step?
A) proposal generation
B) review and analysis
C) transformation
D) implementation
Answer: D
Diff: 1
Topic: Steps in the Process
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: New
AACSB Tag: Analytic Skills
11
Copyright © 2015 Pearson Education, Inc.
43) ________ projects do not compete with each other; the acceptance of one ________ the
others from consideration.
A) Capital; eliminates
B) Independent; does not eliminate
C) Mutually exclusive; eliminates
D) Replacement; eliminates
Answer: B
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
44) ________ projects have the same function; the acceptance of one ________ the others from
consideration.
A) Capital; eliminates
B) Independent; does not eliminate
C) Mutually exclusive; eliminates
D) Replacement; eliminates
Answer: C
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
45) A firm with limited dollars available for capital expenditures is subject to ________.
A) capital dependency
B) capital gains
C) working capital constraints
D) capital rationing
Answer: D
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
12
Copyright © 2015 Pearson Education, Inc.
46) Projects that compete with one another, so that the acceptance of one eliminates the others
from further consideration are called ________.
A) independent projects
B) mutually exclusive projects
C) replacement projects
D) capital projects
Answer: B
Diff: 1
Topic: Basic Terminology
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
48) A conventional cash flow pattern associated with capital investment projects consists of an
initial ________.
A) outflow followed by a broken cash series
B) inflow followed by a broken series of outlay
C) outflow followed by a series of inflows
D) outflow followed by a series of outflows
Answer: C
Diff: 1
Topic: Capital Budgeting Techniques
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
13
Copyright © 2015 Pearson Education, Inc.
49) A nonconventional cash flow pattern associated with capital investment projects consists of
an initial ________.
A) outflow followed by a series of both cash inflows and outflows
B) inflow followed by a series of both cash inflows and outflows
C) outflow followed by a series of inflows
D) inflow followed by a series of outflows
Answer: A
Diff: 1
Topic: Capital Budgeting Techniques
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: Revised
AACSB Tag: Analytic Skills
B)
Year 0 1 2 3 4
cash flow 200 100 -100 200 -300
C)
Year 0 1 2 3 4
cash flow -200 100 100 200 300
D)
Year 0 1 2 3 4
cash flow -200 150 150 150 150
Answer: B
Diff: 1
Topic: Capital Budgeting Techniques
Learning Obj.: LG 1
Learning Outcome: F-08
Question Status: New
AACSB Tag: Reflective Thinking Skills
14
Copyright © 2015 Pearson Education, Inc.
10.2 Calculate, interpret, and evaluate the payback period.
1) In the case of annuity cash inflows, the payback period can be found by dividing the initial
investment by the annual cash inflow.
Answer: TRUE
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
2) The payback period is the amount of time required for a firm to dispose a replaced asset.
Answer: FALSE
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Revised
AACSB Tag: Analytic Skills
3) For calculating payback period for an annuity, all cash flows must be adjusted for time value
of money.
Answer: FALSE
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Revised
AACSB Tag: Analytic Skills
4) If a project's payback period is less than the maximum acceptable payback period, we would
accept it.
Answer: TRUE
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
15
Copyright © 2015 Pearson Education, Inc.
5) If a project's payback period is greater than the maximum acceptable payback period, we
would reject it.
Answer: TRUE
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
6) If a project's payback period is greater than the maximum acceptable payback period, we
would accept it.
Answer: FALSE
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
7) The payback period of a project that costs $1,000 initially and promises after-tax cash inflows
of $300 for the next three years is 3.33 years.
Answer: TRUE
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
8) The payback period of a project that costs $1,000 initially and promises after-tax cash inflows
of $300 each year for the next three years is 0.333 years.
Answer: FALSE
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
16
Copyright © 2015 Pearson Education, Inc.
9) The payback period of a project that costs $1,000 initially and promises after-tax cash inflows
of $3,000 each year for the next three years is 0.333 years.
Answer: TRUE
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
10) The payback period of a project that costs $1,000 initially and promises after-tax cash
inflows of $2,000 each year for the next three years is 0.5 years.
Answer: TRUE
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Revised
AACSB Tag: Analytic Skills
11) The payback period is generally viewed as an unsophisticated capital budgeting technique,
because it does not explicitly consider the time value of money by discounting cash flows to find
present value.
Answer: TRUE
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
12) A project must be rejected if its payback period is less than the maximum acceptable
payback period.
Answer: FALSE
Diff: 1
Topic: Decision Criteria
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
17
Copyright © 2015 Pearson Education, Inc.
13) By measuring how quickly a firm recovers its initial investment, the payback period gives
implicit consideration to the time value of money and ignores the timing of cash flows.
Answer: FALSE
Diff: 2
Topic: Pros and Cons of Payback Analysis
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
14) One strength of payback period is that it fully accounts for the time value of money.
Answer: FALSE
Diff: 1
Topic: Pros and Cons of Payback Analysis
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
15) One weakness of payback period approach is its failure to recognize cash flows that occur
after the payback period.
Answer: TRUE
Diff: 1
Topic: Pros and Cons of Payback Analysis
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Revised
AACSB Tag: Analytic Skills
16) Since the payback period can be viewed as a measure of risk exposure, many firms use it as a
supplement to other decision techniques.
Answer: TRUE
Diff: 1
Topic: Pros and Cons of Payback Analysis
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Revised
AACSB Tag: Analytic Skills
18
Copyright © 2015 Pearson Education, Inc.
17) The major weakness of payback period in evaluating projects is that it cannot specify the
appropriate payback period in light of the wealth maximization goal.
Answer: TRUE
Diff: 1
Topic: Pros and Cons of Payback Analysis
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Previous Edition
AACSB Tag: Analytic Skills
19) Which of the following capital budgeting techniques ignores the time value of money?
A) payback period approach
B) net present value
C) internal rate of return
D) profitability index
Answer: A
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Revised
AACSB Tag: Analytic Skills
19
Copyright © 2015 Pearson Education, Inc.
20) The ________ measures the amount of time it takes a firm to recover its initial investment.
A) profitability index
B) internal rate of return
C) net present value
D) payback period
Answer: D
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-07
Question Status: Revised
AACSB Tag: Analytic Skills
22) Which pattern of cash flow stream is the most difficult to use when evaluating projects?
A) mixed stream
B) conventional flow
C) nonconventional flow
D) annuity
Answer: C
Diff: 1
Topic: Payback Period
Learning Obj.: LG 2
Learning Outcome: F-08
Question Status: Previous Edition
AACSB Tag: Analytic Skills
20
Copyright © 2015 Pearson Education, Inc.
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Æg′-ir, the sea-god, 102, 132, 139–141, 150–154, 156–158, 161,
172, 199, 280, 299, 300, 314, 324, 359.
Āi, a dwarf, 6, 8.
Alf, a dwarf, 8.
Al′-thjōf, a dwarf, 6.
Al″-vīss-mǭl, the Ballad of Alvis, 68, 109, 183–194, 252, 283, 546.
Ān, a dwarf, 6.
And′-var-i, a dwarf, 8, 114, 260, 343, 357–361, 417, 426, 448, 493.
Ask, Ash, 8.
At″-la-kvith′-a, the Lay of Atli, 165, 255, 306, 421, 448, 463, 476,
480–501, 515, 520, 522, 530, 543.
At″-la-mǭl′, the Ballad of Atli, 448, 449, 463, 480–482, 485, 487, 491,
494, 498–535, 538, 540, 545, 548.
At′-li, Attila, 8, 121, 290, 339, 346, 361, 406, 418, 419, 422, 430–432,
436–438, 447–451, 456–459, 461–466, 468–470, 472–478, 480–
485, 487–489, 491–502, 504, 506, 507, 513, 514, 516–520, 522–
538, 541, 546–548.
Aur′-vang, a dwarf, 7.
Austr′-i, a dwarf, 6.
Baldr, a god, 1, 2, 14–16, 22, 25, 82, 83, 90, 91, 114, 161, 172, 195–
199, 218, 227, 228, 236, 245, 360.
Baldrs Draumar, Baldr’s Dreams, 15, 19, 114, 174, 178, 195–200,
236.
Bif′-rost, the rainbow bridge, 22, 90, 96, 102, 136, 329, 376.
Bī′-fur, a dwarf, 6.
Bǭ′-fur, a dwarf, 6.
Bolm, an island, 225.
Bom′-bur, a dwarf, 6.
Bryn′-hild, wife of Gunnar, 14, 226, 234, 270, 296, 339, 344–347,
349–353, 362, 370, 371, 383–388, 391, 396, 397, 400, 403–408,
412, 417–419, 421–425, 427, 429–438, 442–448, 457, 459, 460,
469, 470, 474–476, 481, 484, 511, 516, 518, 532, 537, 543.
Buth′-li, father of Atli, 296, 339, 344, 346, 347, 371, 385, 388, 405,
406, 408, 417–419, 425, 429, 430, 432, 437, 441, 443, 459, 466,
474, 485, 487, 488, 498, 512, 518, 521, 525, 530, 532.
Dolg′-thras-ir, a dwarf, 7.
Drāp Nifl′-ung-a, the Slaying of the Niflungs, 408, 438, 447–449, 461,
472, 477, 481, 482, 485, 489, 494, 501, 539, 543.
Draup′-nir, a dwarf, 7.
Dūf, a dwarf, 8.
Dur′-in, a dwarf, 6.
Eik″-in-skjald′-i, a dwarf, 7, 8.
Emb′-la, Elm, 8.
Erp, son of Atli, 448, 461, 482, 495–498, 525, 540, 541, 548.
Erp, son of Jonak, 361, 439, 538, 540, 546, 548, 550, 554.
Ey′-lim-i, father of Hjordis, 226, 270, 295, 335, 336, 340, 341, 363,
365.
Fāf′-nir, brother of Regin, 226, 260, 273, 339, 345, 357, 359, 361–
365, 369–383, 385, 412, 421, 431, 445, 448, 475, 476, 484.
Fāf″-nis-mǭl′, the Ballad of Fafnir, 6, 7, 125, 151, 188, 215, 226, 273,
343, 344, 356, 357, 365, 369–388, 390, 402, 411, 417, 445, 450,
474, 476, 509.
Fal′-hōfn-ir, a horse, 96.
Fenr′-ir, a wolf, 17–23, 81–83, 91, 93, 100, 140, 146, 152, 164, 165,
170, 196, 303.
Fīl′-i, a dwarf, 7.
Fith, a dwarf, 8.
Fjal′-ar, a dwarf, 8.
Frǣg, a dwarf, 7.
Frān′-ang, a waterfall, 172, 173.
Frār, a dwarf, 7.
Frey′-ja, a goddess, 10–12, 22, 90, 91, 102, 108, 128, 152, 157–159,
161–163, 175–177, 180, 181, 217–220, 231–233, 236, 472.
Freyr, a god, 10, 22, 88, 91, 101, 107–110, 112–115, 117, 119, 120,
152, 161–166, 169, 175, 220, 228, 284, 308, 428.
Frigg, a goddess, 14, 15, 22, 68, 29, 86, 89, 91, 151, 152, 157–161,
182, 196, 236, 248, 472.
Frost′-i, a dwarf, 8.
Gand′-alf, a dwarf, 7.
Gerth, daughter of Gymir, 109, 111–115, 119, 120, 152, 165, 228.
Gin′-nar, a dwarf, 8.
Gjūk′-i, father of Gunnar, 226, 343, 344, 348, 352–354, 362, 383,
403, 406, 407, 410, 411, 413, 415–418, 421–423, 426, 429, 444,
446–448, 451, 452, 459, 462, 466, 470, 476, 477, 480, 482, 499,
500, 509, 516, 517, 529, 535, 541, 542, 546, 552, 553.
Gjūk′-ungs, Gjuki’s sons, 344, 383, 388, 403, 408, 421, 426, 431,
446, 448, 449, 451, 456, 457, 476, 477, 483, 484, 500, 501.
Glō′-in, a dwarf, 7.
Got′-thorm, slayer of Sigurth, [566]226, 350, 354, 361, 405, 410, 426–
428, 453, 533.
Gran′-i, Sigurth’s horse, 259, 260, 303, 342, 344, 350, 358, 359, 385,
395, 403, 406, 417, 431, 432, 445, 446, 452, 476.
Grīm′-hild, wife of Gjuki, 226, 349, 350, 354, 403, 405, 436, 448,
455–457, 459–461, 474, 519, 524, 526.
Gun′-nar, son of Gjuki, 8, 226, 339, 343, 349–354, 361, 383, 403–
405, 407–409, 414, 417–419, 421–424, 426, 427, 429–434, 436–
38, 442, 447–449, 453, 456, 457, 459–461, 467, 469, 470, 473–
479, 482–486, 488–494, 497–500, 502, 507–509, 513, 517–519,
521, 522, 532, 533, 539, 541, 543, 546–548.
Guth′-rūn, wife of Sigurth, 226, 339, 343, 344, 349, 352–354, 383,
388, 403–407, 410–417, 419, 421–424, 428, 429, 433, 436–439,
442, 446–451, 453, 455–457, 459–466, 468, 470, 477, 480, 482,
485, 493–501, 513, 515, 516, 518, 519, 522–544, 546–550, 552.
Half′-dan (the Old), a Danish king, 221–223, 227, 269, 307, 308,
364, 454.
Han′-nar, a dwarf, 7.