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我叫仙人涨 · 2020年02月27日

问一道题:NO.PZ201601200500001006

* 问题详情,请 查看题干

问题如下:

6. How would you evaluate the comments by Simpson’s supervisor about not using the IRR and about using the EAA? The supervisor is:

选项:

A.

incorrect about both.

B.

correct about IRR and incorrect about EAA.

C.

incorrect about IRR and correct about EAA.

解释:

A is correct.

Both of the supervisor’s comments are incorrect. Because the Bayonne Pharma project is a conventional project (an outflow followed by inflows), the multiple IRR problem cannot occur. The EAA is preferred over the NPV when dealing with mutually exclusive projects with differing lives, a scenario which is not relevant for this decision. The Bayonne Pharma project is free-standing, so the NPV approach is appropriate.

老师,这个题目说的现金流1-5年, 6-12年的都不同(折旧只是到6年), 也算是conventional cash flow么?

1 个答案

maggie_品职助教 · 2020年02月28日

嗨,爱思考的PZer你好:


是的,conventional cash flow咱们一级CF学过,就是期初一笔投入,未来都是现金流入,不会再出现现金流出的情况。只要现金流是这样的模式,那么他就是传统的现金流,与折旧折几年无关。


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