美国注册会计师考试备考知识点：净现值法DCF

发布时间：2021-01-15

---

俗话说知己知彼方能百战百胜，今天51题库考试学习网给大家带来关于USCPA考试必考考点的相关信息，接下来就和51题库考试学习网一起去了解下吧!

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.

Specify objectives

Identify and analyze risks

Consider potential for fraud

Identify and assess changes

Instructor’s tips:

Risk assessment is an entity’s identification and analysis of risks to achievement of its objectives.

以上就是51题库考试学习网给大家带来关于USCPA考试备考知识点的相关分享，希望能对各位考生的USCPA备考有一定的帮助。

---

下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

---

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。