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ACCA考试《F9财务管理》讲义辅导

时间:2017-11-27 17:53:07 ACCA 我要投稿

ACCA考试《F9财务管理》讲义辅导

  回收期法

  Payback method

  Super Model Cost

  £500,000

  Year

  Cash inflows

  Accumulated Cash inflows

  1

  250,000

  250,000

  2

  100,000

  350,000

  3

  100,000

  450,000

  4

  50,000

  500,000

  Payback Period

  = 4 years

  Deluxe Model

  Cost

  £800,000

  Year

  Cash inflows

  Accumulated Cash inflows

  1

  150,000

  150,000

  2

  200,000

  350,000

  3

  250,000

  600,000

  4

  100,000

  700,000

  5

  100,000

  800,000

  Payback

  = 5 years

  By comparing four years for the super model with five years for the deluxe model, one would recommend AICO Plc to buy the former, as its payback period is shorter than the latter.

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