美国CPA《商业环境》知识点（二）

发布时间：2019-03-02

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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.

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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。

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