2012年ACCA考试《F9财务报告》讲义辅导7

2012年ACCA考试《F9财务报告》讲义辅导7

2012 ACCA考试 F9.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考试用书
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.