新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
cpa知識點：DCF：Net Present Value Method
正保會計網(wǎng)校特別為美國CPA學員整理了美國cpa知識點：DCF：Net Present Value Method，以備迎接美國cpa考試，祝您在網(wǎng)校學習愉快！
DCF：Net Present Value Method
Objective：
to focus decision makers on the initial investment amount that is required to purchase or invest in a capital asset that will yield returns in an amount > return on a management‘s designated hurdle rate.
Basis of Evaluation：
NPV requires managers to evaluate the $ amount of return rather than % of return（for IRR）or years to recover principle（for payback methods）as a basis for screening investments.
Formula：
NPV=Discounted cash flow–Investment
Conclusion：NPV > 0，meaning PVFCF>initial cash outflow，then make investment.
美國CPA的報考條件和要求十分靈活。會計、經(jīng)濟、金融、管理等相關專業(yè)的?？苹虮究茖W歷都是有機會報考的。點擊了解自己是符合AICPA報考資格>>
相關資訊
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號