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美国CPA知识点：净现值法
正保会计网校特别为美国CPA学员整理了美国cpa《净现值法》的内容，以备迎接美国CPA考试，祝您在网校学习愉快！
DCF：Net Present Value Method
Objective：
to focus decision makers on the initial investment amount that is required to purchase or invest in a capital asset that will yield returns in an amount > return on a management‘s designated hurdle rate.
Basis of Evaluation：
NPV requires managers to evaluate the $ amount of return rather than % of return（for IRR）or years to recover principle（for payback methods）as a basis for screening investments.
Formula：
NPV=Discounted cash flow–Investment
Conclusion：NPV > 0，meaning PVFCF>initial cash outflow，then make investment.
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