Advantages and disadvantages of IRR是什么_2020年ACCA考試FM知識點

來源：東奧會計在線責(zé)編：楊柳2020-12-10 15:35:39

凡事預(yù)則立不預(yù)則廢，備考ACCA考試，我們要提前做好準(zhǔn)備，東奧小編為大家整理了ACCA考試各科目重要考點，希望能夠幫助到大家。

內(nèi)含報酬率的優(yōu)缺點_2020年ACCA考試FM知識點

【內(nèi)容導(dǎo)航】

Advantages and disadvantages of IRR（內(nèi)含報酬率的優(yōu)缺點）

【知識點】

Advantages and disadvantages of IRR（內(nèi)含報酬率的優(yōu)缺點）

Advantages of IRR

IRR gives the % return of a project; this concept is easy for non financial managers to understand and for financial managers to calculate because it does not require the calculation of a cost of capital.

Internal rate of return (IRR)

Disadvantages of IRR

Mutually Exclusive projects: A smaller project might be chosen over a larger project because it has a higher IRR. NPV would choose the larger project because it deals in ￡s not %.

A change in Direction of the Cash flows: If there is another year of negative cash flows, there may be more than 1 IRR. This means that IRR becomes confusing.

Reinvestment assumption: The IRR method assumes that cash inflows from the project are reinvested at the IRR rate, this is unrealistic when the IRR is high.

成功，不是一蹴而就的，要付出足夠的努力，踏實走好每一步，備考ACCA考試亦是如此，大家一起加油吧。

注：以上內(nèi)容來自Echo老師基礎(chǔ)班第15講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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