AICPA考点解析：Net Present Value Method

正保会计网校特别为美国CPA学员整理了AICPA考点解析：Net Present Value Method，以备迎接美国cpa考试，祝您在网校学习愉快！　　

DCF：Net Present Value Method

Objective：

to focus decision makers on the initial investment amount that is required to purchase or invest in a capital asset that will yield returns in an amount > return on a management‘s designated hurdle rate.

Basis of Evaluation：

NPV requires managers to evaluate the $ amount of return rather than % of return（for IRR）or years to recover principle（for payback methods）as a basis for screening investments.

Formula：

NPV=Discounted cash flow–Investment

Conclusion：NPV > 0，meaning PVFCF>initial cash outflow，then make investment.

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