ACCA资讯

ACCA 其它课程 金程教育 · 金色前程 · 在你我手中

考试题库课程直播资料

2015年ACCA考试知识点每日分享:内含报酬率

发表时间:2015-06-19 来源:
【编者按】2015年ACCA考试知识点每日分享:内含报酬率由金程网校考试栏目分享,帮助大家梳理历年来高频考点,扎实掌握考试方向和备考技巧,提升综合应试能力。

        备考ACCA考试,离不开ACCA考纲和真题的练习。考纲是为了让我们对将要备考的内容有一定的大致了解,而练习真题则是为了查漏补缺,攻克备考中的不足,两者结合,全面提升综合应试能力。小编今天为大家带来的是关于2015年ACCA备考的重要考试知识点,希望对大家有所帮助。下面跟随小编一起看看2015年ACCA考试知识点有哪些吧! 2015年ACCA考试讲义+大纲+真题免费获取》》  
        
        The main advantage of IRR method is that the information it provides is more easily understood by managers than NPV,especially non-financial managers.It gives a relative measure of the value of a proposed investment in the form of a percentage which can be compared with the company's cost of capital or the rates of interest and inflation.

        IRR is a discounted cash flow method and so takes account of the time value of money:the concept that $1 received today is not equal to $1 received in the future.

        IRR considers cash flows over the whole of the project life and is sensitive to both the amount and the timing of cash flows.

        IRR ignores the relative sizes of investments.It therefore does not measure the absolute increase in company value,and therefore shareholder wealth,which will be created by an investment.

        Where cash flow patterns are non-conventional,for example cash flows change from positive to negative during the life of the project,there may be several IRRs which decision makers must be aware of to avoid making the wrong decision.When discount rates are expected to differ over the life of the project, such variations can be incorporated easily into NPV calculations, but not into IRR calculations.

        Mutually exclusive projects are two or more projects from which only one can be chosen.Examples include methods can,however,give conflicting rankings as to which project should be given priority.Where there is a conflict,NPV always offers the technically correct investment advice.

        Despite the advantages of the NPV method over the IRR method,the IRR method is widely used in practice.

        以上内容是否让你对2015年ACCA考试知识点有了进一步的掌握呢?学习是没有止境的,所以永远不要觉得自己懂的够多了,相信只要你愿意去学,你一定可以还能学到更多的内容。小编认为对于自控能力差,基础不是很好的考生来说,最好找ACCA培训为自己辅导练习,小编在这里祝愿大家考试顺利哦。

完善表单免费领取ACCA备考资料,先到先得↓↓↓

————————————————————————————————————————

ACCA免费资料

                        更多有关ACCA考试内容等你来关注:
                        返回首页ACCA专栏ACCA备考指南ACCA报考条件    

                        ACCA2015年ACCA讲义+大纲+真题免费索取【点击进入】:http://www.gfedu.cn/acca/accaspecial.shtml
                        ACC官方QQ群:166094870
                        ACCA微信号:Sjtu_ACCA

ACCA官方微信

 

400-700-9596
(每日9:00-21:00免长途费 )

©2014金程网校保留所有权利

TOP
X

注册金程网校

同意金程的《用户协议》

已有账号,马上登录