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项目投资是中级会计师考试财务管理课程的一个重点,在近几年的考试中常常涉及,所占分值比重较大,近几年平均分值占20分左右,其中项目净现金流量的计算尤为重要。如果能准确无误地计算出项目净现金流量,那么再运用净现值、净现值率、获利指数、内部收益率指标进行判断非常容易,那么,如何正确计算净现金流量?我谈两个较简便的方法。
Project investment is a key focus of mid-level accountant examination financial management course. It is often involved in examinations in recent years. The share of the project is relatively large. In recent years, the average score accounted for about 20 points. The net cash flow of the project is calculated especially important. If we can accurately calculate the net cash flow of the project, then the use of net present value, net present value, profitability index, internal rate of return indicators to judge is very easy, then how to correctly calculate the net cash flow? I talk about two More convenient way.