ACCA/CAT

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

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.

编辑推荐：

2015年度ACCA从业资格考试考试简介

ACCA特许会计师通关必备历年考试真题

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