注冊會計師財務管理英語(已修改)
2024-09-09 07:23 本頁面
【正文】 2009Section A Investment appraisal 項目投資評價概 述 從2008年出題來看，英語加試題出了兩小道，一道是財務管理，一道是管理會計，預測近年仍沿襲此風格。 Section A 【Investment appraisal】項目投資評價 Glossary Method：方法 NPV: Net Present Value凈現(xiàn)值 DCF: Discounted Cash Flow折現(xiàn)現(xiàn)金流 IRR: Internal Rate of Return 內含報酬率 Payback period: 回報期，回收期 ARR: Accounting Rate of Return會計收益率 Inflow:現(xiàn)金流入 Outflow:現(xiàn)金流出 Profitability index:獲利指數(shù) Capital rationing: 資金限額。資金配額 QUESTION 1 Paragraph 1 Duo Co to increase production capacity to meet increasing demand for an existing product, ‘Quago’,which is used in food processing. A new machine, with a useful lite of four years and a maximum output of 600,000kg of Quago per year, could be bought for $800,000, payable immediately. The scrap value of the machine after four years would be $30,000. Forecast demand and production of Quago over the four years is as follows: Year 1 2 3 4 Demand（kg） 14 million 15 million 16 million 17 million Increase production ca
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