ACCA考试《F9财务管理》讲义辅导

时间:2024-08-07 10:41:33 ACCA 我要投稿
  • 相关推荐

ACCA考试《F9财务管理》讲义辅导

  回收期法

ACCA考试《F9财务管理》讲义辅导

  Payback method

  Super Model Cost

  £500,000

  Year

  Cash inflows

  Accumulated Cash inflows

  1

  250,000

  250,000

  2

  100,000

  350,000

  3

  100,000

  450,000

  4

  50,000

  500,000

  Payback Period

  = 4 years

  Deluxe Model

  Cost

  £800,000

  Year

  Cash inflows

  Accumulated Cash inflows

  1

  150,000

  150,000

  2

  200,000

  350,000

  3

  250,000

  600,000

  4

  100,000

  700,000

  5

  100,000

  800,000

  Payback

  = 5 years

  By comparing four years for the super model with five years for the deluxe model, one would recommend AICO Plc to buy the former, as its payback period is shorter than the latter.

【ACCA考试《F9财务管理》讲义辅导】相关文章:

ACCA考试《F9财务管理》要点知识03-19

2016年ACCA考试F9科目备考要点解析01-14

2016年ACCA考试辅导:设计风险概述03-17

ACCA考试大纲01-21

ACCA考试条件01-10

ACCA考试流程04-08

ACCA考试科目01-12

ACCA考试科目01-10

ACCA考试的课程设置03-19