Asset replacement（資產(chǎn)替換）是什么_2021年ACCA考試FM知識(shí)點(diǎn)
既然開(kāi)始,，就要堅(jiān)持下去，只有這樣才會(huì)成功。東奧小編為大家整理了ACCA考試重要知識(shí)點(diǎn),，希望能夠幫助到大家,。
【內(nèi)容導(dǎo)航】
Asset replacement 資產(chǎn)替換
【知識(shí)點(diǎn)】
Asset replacement 資產(chǎn)替換
Asset replacement 資產(chǎn)替換
When an asset is to be replaced by an 'identical' asset, the problem is to decide the optimum interval between replacements. As the asset gets older, it may cost more to maintain and operate, its residual value will decrease and it may lose some productivity/operating capability.
DCF techniques can be used in asset replacement decisions to assess when and how frequently an asset should be replaced.
When an asset is being replaced with an identical asset, the equivalent annual cost (EAC:約當(dāng)年均成本) method can be used to calculate an optimum replacement cycle.
EAC calculation
Step 1: Calculate the present value of costs for each replacement cycle over one cycle only.
Step 2: Turn the present value of costs for each replacement cycle into an equivalent annual cost (an annuity). The equivalent annual cost is calculated as follows.
For example if there are three years in the cycle, the denominator will be the present value of an annuity for three years at 10% (2.487).
備考ACCA考試的過(guò)程雖然會(huì)遇到很多的困難,，但只要我們堅(jiān)持一定會(huì)順利通關(guān),。
注：以上內(nèi)容來(lái)自Echo老師基礎(chǔ)班第21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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