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AICPA考點(diǎn)解析：Net Present Value Method
正保會(huì)計(jì)網(wǎng)校特別為美國(guó)CPA學(xué)員整理了AICPA考點(diǎn)解析：Net Present Value Method，以備迎接美國(guó)cpa考試，祝您在網(wǎng)校學(xué)習(xí)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(guó)CPA的報(bào)考條件和要求十分靈活。會(huì)計(jì)、經(jīng)濟(jì)、金融、管理等相關(guān)專業(yè)的?？苹虮究茖W(xué)歷都是有機(jī)會(huì)報(bào)考的。點(diǎn)擊了解自己是符合AICPA報(bào)考資格>>
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