美国CPA考试考点解析：净现值的注意事项

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Net present value:

净现值的注意事项

NPV is the difference between the present value of the cash inflows and outflows from a project

Instructor’s tips:

*Before calculating NPV,a target rate of return is set which is used to discount the net cash inflows from a project

*If there is any salvage value,it will be included in the project when calculating.