美國(guó)注冊(cè)管理會(huì)計(jì)師（CMA）向來(lái)與USCPA和CFA并稱(chēng)為“美國(guó)財(cái)會(huì)領(lǐng)域的三大黃金認(rèn)證”，在全球?qū)⒔?00個(gè)國(guó)家得到認(rèn)可，是成為企業(yè)財(cái)務(wù)高管的敲門(mén)磚。在中國(guó)想要考取這個(gè)證書(shū)的考生有福了，因?yàn)镃MA是世界上*10中英文兩種語(yǔ)言并行的考試。英文變母語(yǔ)，含金量卻沒(méi)有下降，那么是否就要考中文版而可以完全不顧英文呢？
并非如此，因?yàn)橄胍M(jìn)入跨國(guó)公司工作的考生將來(lái)必然接觸到大量的英文資料，證書(shū)只是開(kāi)端，未來(lái)工作中的實(shí)際應(yīng)用才是關(guān)鍵。高頓小編在這里為你整理了CMA常見(jiàn)基礎(chǔ)詞匯，小伙伴們請(qǐng)收藏起來(lái)，以后看《經(jīng)濟(jì)學(xué)人》這樣高大上的財(cái)經(jīng)雜志就看得懂了~
背過(guò)單詞之后，來(lái)做做高頓題庫(kù)里的題，試試手吧~據(jù)說(shuō)那種剛背完一個(gè)單詞，就立馬在題目中見(jiàn)到的感覺(jué)，妙不可言！
【高頓題庫(kù)】Willis,Inc.,has a desired rate of return of 15%and is considering the acquisition of a new machine that costs$400,000 and has a useful life of 5 years.Willis projects that earnings and cash flow will increase as follows:
【高頓題庫(kù)】Willis,Inc.,has a desired rate of return of 15%and is considering the acquisition of a new machine that costs$400,000 and has a useful life of 5 years.Willis projects that earnings and cash flow will increase as follows:
What is the payback period of Willis’investment?
A.1.5 years.
B.3.0 years.
C.3.3 years.
D.4.0 years.答案：B
Answer(B)is correct.The payback method calculates the number of years required to complete the return of the original investment.The initial cost is$400,000,so Willis will recoup its investment in 3 years($160,000 in year 1+$140,000 in year 2+$100,000 in year 3).
Answer(A)is incorrect because Only$230,000 would have been recovered after 1.5 years.
Answer(C)is incorrect because This number of years is not the payback period.
Answer(D)is incorrect because This number of years is based on net earnings rather than cash flows.
【高頓題庫(kù)】The Keego Company is planning a$200,000 equipment investment that has an estimated 5-year life with no estimated salvage value.The company has projected the following annual cash flows for the investment:
【高頓題庫(kù)】The Keego Company is planning a$200,000 equipment investment that has an estimated 5-year life with no estimated salvage value.The company has projected the following annual cash flows for the investment:
The net present value for the investment is
A.$18,800
B.$218,800
C.$100,000
D.$91,743答案：A
題目翻譯:根據(jù)下面給出的數(shù)據(jù)求投資的NPV
考點(diǎn):NPV的計(jì)算方法關(guān)鍵詞;net present value
解題思路:了解NPV的計(jì)算方法,將數(shù)據(jù)帶入計(jì)算.
Answer(A)is correct.The NPV is defined as the excess of the present value of the net cash inflows over the net cost of the investment.Discounting the future cash inflows by the?present value factors results in an$18,800 NPV($218,800–$200,000).$120,000×.91=$109,200 60,000×.76=45,600 40,000×.63=25,200 40,000×.53=21,200 40,000×.44=17,600$218,800
Answer(B)is incorrect because The amount of$218,800 is the present value of the future net cash inflows.
Answer(C)is incorrect because The amount of$100,000 is the excess of the undiscounted cash flows over the investment.
Answer(D)is incorrect because The amount of$91,743 is based on dividing the$300,000 total inflows by the total of all present value factors,which produces a nonsense
上面的題庫(kù)做得如何？收藏CMA基礎(chǔ)詞只是*9步，以后要?？闯Ｓ洸趴梢裕吘构ぷ髦惺遣豢赡茏屇闩R時(shí)打開(kāi)詞表搜索的，記到腦子里的才是自己的！身邊的很多朋友網(wǎng)頁(yè)的收藏夾鼓鼓，但里面統(tǒng)統(tǒng)都是未點(diǎn)擊的狀態(tài)。這叫知識(shí)的囤積，而不是消化。“種一棵樹(shù)*4的時(shí)間是20年前，或者現(xiàn)在”，同學(xué)們還是應(yīng)該盡早利用高頓題庫(kù)，在實(shí)戰(zhàn)中熟悉這些詞匯~
上面的題庫(kù)做得如何？收藏CMA基礎(chǔ)詞只是*9步，以后要?？闯Ｓ洸趴梢裕吘构ぷ髦惺遣豢赡茏屇闩R時(shí)打開(kāi)詞表搜索的，記到腦子里的才是自己的！身邊的很多朋友網(wǎng)頁(yè)的收藏夾鼓鼓，但里面統(tǒng)統(tǒng)都是未點(diǎn)擊的狀態(tài)。這叫知識(shí)的囤積，而不是消化。“種一棵樹(shù)*4的時(shí)間是20年前，或者現(xiàn)在”，同學(xué)們還是應(yīng)該盡早利用高頓題庫(kù)，在實(shí)戰(zhàn)中熟悉這些詞匯~
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