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扑扑扑 · 2020年10月27日

问一道题:NO.PZ2016021705000006

问题如下:

Kim Corporation is considering an investment of 750 million won with expected after-tax cash inflows of 175 million won per year for seven years. The required rate of return is 10 percent. Expressed in years, the projects payback period and discounted payback period, respectively, are closest to:

选项:

A.

4.3 years and 5.4 years.

B.

4.3 years and 5.9 years.

C.

4.8 years and 6.3 years.

解释:

B is correct.

The payback period is between four and five years. The payback period is four years plus 50/175 = 0.29 of the fifth year cash flow, or 4.29 years.

The discounted payback period is between five and six years. The discounted payback period is five years plus 86.61/98.78 = 0.88 of the sixth year cash flow, or 5.88 years.

discount payback period用计算器有什么快速算法吗

1 个答案

王琛_品职助教 · 2020年10月28日

  • 如果期间现金流不同,没有快速算法
  • 如果期间现金流相同,参考:https://class.pzacademy.com/qa/63626
  • 但是建议还是掌握 DBP 本身的计算方法,因为考试时,可能给的每年的现金流不同