Principles of Managerial Accounting · 免费预览
资本投资决策及其应用
资本预算评估收益延续多年的长期投资，用增量税后现金流筛选方案，并运用货币时间价值方法对方案进行排序。
1. Long-term decisions, long consequences
Long-term decisions, long consequences
2. Incremental after-tax cash flows
Incremental after-tax cash flows
3. The screening and ranking stages
The screening and ranking stages
4. Who participates
Who participates
5. Capital budgeting scope
Which decision belongs to capital budgeting?
6. Relevant flow definition
Which flows belong in a capital budgeting analysis?
7. Screening versus ranking
What distinguishes screening from ranking in capital budgeting?
8. Post-audit purpose
Why do organizations post-audit completed capital projects?
9. Initial outlay components
The initial outlay includes the asset price, installation, and any additional ____ capital the project requires. One word.
10. Minimum return name
The minimum acceptable return used to screen projects is called the ____ rate. One word.