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老師,會(huì)計(jì)報(bào)酬率中的缺點(diǎn): 忽視了折扣對(duì)現(xiàn)金流量的影響怎么理解呀
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同學(xué)你好,你問(wèn)的是忽視了折舊對(duì)現(xiàn)金流量吧
會(huì)計(jì)報(bào)酬率=年均凈利潤(rùn)/原始投資,計(jì)算中根據(jù)凈利潤(rùn)計(jì)算,不是根據(jù)現(xiàn)金流量計(jì)算。折舊是非付現(xiàn)成本,計(jì)算凈利潤(rùn)時(shí)減去了,但是沒(méi)有造成現(xiàn)金流出,計(jì)算會(huì)計(jì)報(bào)酬率時(shí)沒(méi)有考慮這一點(diǎn)
2021 11/29 09:44
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