Principles of Managerial Accounting · 免费预览
回收期与会计收益率
回收期衡量一个项目收回初始投资的速度，而会计收益率则将平均会计收益与投资额进行对比；这两种方法都很简单，但都忽略了货币时间价值。
1. Payback period
Payback period
2. Payback's blind spots
Payback's blind spots
3. Accounting rate of return
Accounting rate of return
4. Why simple methods survive
Why simple methods survive
5. Payback computation
A project costs 100,000 dollars and returns 30,000 dollars per year. Compute the payback period.
6. Payback limitation
What is payback's most serious limitation?
7. ARR computation
Average annual accounting income is 18,000 dollars on a 100,000 dollar investment. Compute the accounting rate of return.
8. ARR limitation
Which weakness does ARR share with payback?
9. Simple methods role
In practice, simple methods often serve as liquidity or earnings ____ ahead of discounted cash flow analysis. One word.
10. Whole life inclusion
Unlike payback, ARR includes income from the project's entire ____ life. One word.