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
=4years
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
=5years ...


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