2010年注会《财务成本管理》教材勘误表（In 2010 the CPA financial cost management textbook Errata）.docVIP

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2010年注会《财务成本管理》教材勘误表（In 2010 the CPA financial cost management textbook Errata）.doc

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2010年注会《财务成本管理》教材勘误表（In 2010 the CPA financial cost management textbook Errata）

2010年注会《财务成本管理》教材勘误表（In 2010 the CPA financial cost management textbook Errata） 1.P145, two, bond yields to three, bond yields; 2.P160, sixth, ABC growth rate calculation is wrong, first of all, this is the average number of dividend, secondly, this formula calculated is less than 2.04%, the correct approach should be (the year - last years dividend dividend) / last years dividend calculated per year growth rate, then give the arithmetic mean; that should be changed to: [(0.190.16) /0.16 (0.200.19) /0.19 (0.220.20) /0.20 (0.250.22) /0.22] * 100%/4 = 11.91% 3.P161 (1) fourth for the next 5 years, the growth rate decreased year by year to the next 5 years the dividend growth rate decreased year by year, down one percentage point each year (2) between table and table 6-4 63 numbers is not correct, should change the 2.79 to 2.8039, 2.66 to 2.6704, 2.51 to 2.5192, 2.35 to 2.3544. 4.P211, table 8-4 in the above paragraph, 499 yuan, 9 yuan, 22 yuan to 4 million 990 thousand yuan, 90 thousand yuan, 220 thousand yuan; 5.P238 (1) the first three rows of the table, if the cost of capital increased to 2%, should be to improve the cost of capital is assumed to 12%; Table 9-15 (2), the last statement the first line of the present value of purification percentage change to the percentage change in net present value; Table 9-15 (3) on the line or the risk of B project from the perspective of the cost of capital of the largest to or from the perspective of the cost of capital risk of large A projects; (4) Eighth line from the bottom, please to scene. 6.P239, table 9-16, the net present value of the overall standard deviation of 128920 to 201054.24, the variation coefficient of the net present value of 0.69 to 1.08; Explain： (1) [(179198185731) * (179198185731) 0.5 (91920185731) * * * (91920185731) 0.25 (476447185731) x (x = 201054.24 sqrt 0.25] 476447185731) (2) 201054.24/185731 = 1.08 7.P240, the first line, 0.69 changes in coefficient of variation coefficient of 1.08, third line: