Net present value (NPV)(凈現(xiàn)值)是什么_2020年ACCA考試FM知識(shí)點(diǎn)
有備才能無(wú)患。為了幫助大家順利備考ACCA考試,,掌握各科目考試重點(diǎn),,東奧小編為大家整理了如下內(nèi)容,,希望能夠幫助到大家,。
【內(nèi)容導(dǎo)航】
Net present value (NPV)(凈現(xiàn)值)
【知識(shí)點(diǎn)】
Net present value (NPV)(凈現(xiàn)值)
Net present value (NPV)(凈現(xiàn)值)
? The NPV method of investment appraisal is to invest in projects with a positive NPV.
? Net present value or NPV is the value obtained by discounting all cash outflows and inflows of a capital investment project by a chosen target rate of return or cost of capital.
? If the discounted value of the future cash flows are higher than the cost of setting up a project today, then the project has a + Net Present Value and should be accepted.
Note: We assume that the cost of capital is the organisation’s target rate of return for proposed investment projects.
凡事預(yù)則立不預(yù)則廢,,備考ACCA考試,,一定要提前做好準(zhǔn)備,,了解考試大綱,,掌握各科目考試重點(diǎn),。最后,預(yù)祝大家順利通過(guò)考試,。
注:以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第15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)