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大宁410 · 2021年03月07日

老师 这道题不明白,是哪个考点?该怎么理解?

NO.PZ2016021706000004

问题如下:

Which of the following descriptions regarding the discounted payback period is least likely appropriate?

选项:

A.

The discounted payback period is the time for the present value of the project's cash inflows to cover the initial cost of the investment.

B.

The discounted payback period is generally shorter than the undiscounted payback period.

C.

The discounted payback period does not consider any cash flows beyond the payback period.

解释:

B is correct.

The discounted payback period is generally longer than the undiscounted payback period because of the consideration of present value.

老师 能把题目和三个选项解释一下吗?

1 个答案

王琛_品职助教 · 2021年03月08日

嗨,从没放弃的小努力你好:


- 这道题的考点是 DBP discounted payback period,属于定性考查。题目问哪个选项是错的

- 选项 A,是 DBP 的定义,正确

- 选项 B,应该是 DBP 大于 PBP,分析思路请参考:https://class.pzacademy.com/qa/39500

- 选项 C,是 DBP 的方法劣势,不考虑项目回本之后的现金流。比如一个项目 DBP 为 3 年,但是可能第四年第五年都是巨亏,但是使用 DBP,不考虑第四五年的现金流,因为第三年就回本了。也请参考基础班讲义 P29

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