免费咨询热线：400-699-1716 
微信
APP
ACCA FM知识点：投资评估名义和实际利率法
文章来源：ACCA全球官网
发布时间：2021-11-01 14:28
阅读：641次
投资评估的名义方法涉及在计算投资项目的 NPV 时用名义资本成本贴现名义现金流量。
Nominal terms approach to investment appraisal
The nominal terms approach to investment appraisal involves discounting nominal cash flows with a nominal cost of capital in calculating the NPV of an investment project.【点击免费下载>>>更多ACCA学习相关资料】
Example of calculating nominal terms NPV
Using the nominal contributions calculated earlier,a nominal discount rate of 9.0%and an assumed initial investment of$1,000,000:
投资评估的实际方法涉及在计算投资项目的 NPV 时用实际资本成本贴现实际现金流量。
Real terms approach to investment appraisal
The real terms approach to investment appraisal involves discounting real cash flows with a real cost of capital in calculating the NPV of an investment project.
Example of calculating real terms NPV
Using the real contributions calculated earlier,a real discount rate of 4.0%and the initial investment of$1,000,000:
Allowing for rounding,the nominal NPV and the real NPV are identical,as can be seen by conducting these calculations with a spreadsheet.
相关阅读：【ACCA FM知识点：实际利率和名义利率】
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
Sally
讲师认证：
“零基础备考月均通过一门”成绩创造者； CICPA持证人，10+年高校CICPA教学经验，专业能力强，教学成绩突出，多名学生毕业即通过CPA考试，上课带动性强，善于举例与互动，用自身经历帮助学生迅速把握重点，善于分析和总结，注重学习方法和应试策略，个性温柔，风格幽默，深受学生欢迎。
免费下载老师推荐的学习资料
免费直播
