通貨膨脹對(duì)貼現(xiàn)率的影響是什么_2023年ACCA考試AFM知識(shí)點(diǎn)
只有登上山頂,，才能看到那邊的風(fēng)光。acca證書(shū)含金量比較高,，但考試科目多,，難度大。同學(xué)們需要制定能夠落地的學(xué)習(xí)計(jì)劃,，熟練掌握各科目知識(shí)點(diǎn),。今天為大家整理了AFM科目Impact of Inflation on Discount Rate(通貨膨脹對(duì)貼現(xiàn)率的影響)相關(guān)知識(shí)點(diǎn),，具體內(nèi)容如下,。
【內(nèi)容導(dǎo)航】
Impact of Inflation on Discount Rate-通貨膨脹對(duì)貼現(xiàn)率的影響
【知識(shí)點(diǎn)】
Impact of Inflation on Discount Rate-通貨膨脹對(duì)貼現(xiàn)率的影響
Impact of Inflation on Discount Rate-通貨膨脹對(duì)貼現(xiàn)率的影響
Investors will anticipate inflation, so the cost of capital will normally include inflation. So there will be no need to adjust the cost of capital for inflation unless it is staied to be 'lin real terms'. If this happens, which is rare in the AFM exam, the following formula (known as the Fisher formula) is provided and can be used to adjust a cost of capital for inflation.
Formula provided
[1+real cost of capital]×[1+general inflation rate]=[1+nominal rate]
or (1+r)(1+h)=(1+i)
駕馭命運(yùn)的舵是奮斗,。不抱有一絲幻想，不放棄一點(diǎn)機(jī)會(huì),，不停止一日努力,。以上就是為大家整理的AFM科目考試知識(shí)點(diǎn)了，距離2023年3月份acca考試時(shí)間已經(jīng)越來(lái)越近,，同學(xué)們需要盡早完成報(bào)名繳費(fèi),。
注：以上來(lái)自Neo老師基礎(chǔ)精講班第10講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載)
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