注冊會(huì)計(jì)師財(cái)務(wù)管理英語-免費(fèi)閱讀
【正文】 Section A 【Investment appraisal】項(xiàng)目投資評價(jià) 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(nèi)含報(bào)酬率 Payback period: 回報(bào)期，回收期 ARR: Accounting Rate of Return會(huì)計(jì)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。貨幣條件的 Aftertax cost of capital:稅后資本成本 Question 3 （Abstract） Using the equivalent annual cost method, calculate whether Cavic Ltd should replace its fleet after one year, two years, or three years. （12 marks） Discuss the causes of capital rationing for investment purposes. （4 marks） EAC: equivalent annual cost每年成本等值 Replace:11頁。 in arrears:拖延,托后 Annual rate: 年利率、年稅率（根據(jù)具體情況） Claim:要求,索償 On a 25% reducing balance basis: 按25%在余額遞減的基礎(chǔ)上計(jì)提 Paragraph 5 Duo Co uses its aftertax weighted average cost of capital when appraising investment projects. If has a cost of equity of 11% and a beforetax cost of debt of %. The longterm finance of the pany, o
電大資料相關(guān)推薦
鄂ICP備17016276號-1