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)祝大家順利通過考試。
注：以上內(nèi)容來自Echo老師基礎(chǔ)班第15講
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