Advantages and disadvantages of IRR是什么_2020年ACCA考試FM知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：楊柳2020-12-10 15:35:39

凡事預(yù)則立不預(yù)則廢，備考ACCA考試，我們要提前做好準(zhǔn)備,，東奧小編為大家整理了ACCA考試各科目重要考點(diǎn),，希望能夠幫助到大家,。

內(nèi)含報(bào)酬率的優(yōu)缺點(diǎn)_2020年ACCA考試FM知識(shí)點(diǎn)

【內(nèi)容導(dǎo)航】

Advantages and disadvantages of IRR（內(nèi)含報(bào)酬率的優(yōu)缺點(diǎn)）

【知識(shí)點(diǎn)】

Advantages and disadvantages of IRR（內(nèi)含報(bào)酬率的優(yōu)缺點(diǎn)）

Advantages of IRR

IRR gives the % return of a project; this concept is easy for non financial managers to understand and for financial managers to calculate because it does not require the calculation of a cost of capital.

Internal rate of return (IRR)

Disadvantages of IRR

Mutually Exclusive projects: A smaller project might be chosen over a larger project because it has a higher IRR. NPV would choose the larger project because it deals in ￡s not %.

A change in Direction of the Cash flows: If there is another year of negative cash flows, there may be more than 1 IRR. This means that IRR becomes confusing.

Reinvestment assumption: The IRR method assumes that cash inflows from the project are reinvested at the IRR rate, this is unrealistic when the IRR is high.

成功，不是一蹴而就的,，要付出足夠的努力,，踏實(shí)走好每一步，備考ACCA考試亦是如此,，大家一起加油吧,。

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)

贊
+1 打印

上一篇： Risk and uncertainty（風(fēng)險(xiǎn)和不確定性）是什么_2020年ACCA考試FM知識(shí)點(diǎn)

下一篇： Annuity（年金）是什么_2020年ACCA考試FM知識(shí)點(diǎn)