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美国CPA知识点：投资回收期法
正保会计网校特别为美国CPA学员整理了美国CPA考试：投资回收期法的知识点，祝您在网校学习愉快！
Payback Period Method
Formula：=Net initial investment
Increase in annual net after-tax cash flow
Advantages
-Easy to use and understand–no complex formulas
-Emphasis on liquidity–management focus on return of capital
Limitations
-The time value of money is ignored
-Project cash flows occurring after the initial investment is recovered are not considered
-Reinvestment of cash flow is not considered
-Total project profitability is neglected.
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