CapitalBudgeting - ORU Accounting Informationcapitalbudgeting -我们的会计信息.pptVIP

下载本文档

8
0
约5.57千字
约 40页
2017-12-23 发布于江西
举报
版权申诉

CapitalBudgeting - ORU Accounting Informationcapitalbudgeting -我们的会计信息.ppt

1、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

CapitalBudgeting - ORU Accounting Informationcapitalbudgeting -我们的会计信息

* Discounted Cash Flow:Net Present Value Method * Discounted Cash Flow:Net Present Value Method * Discounted Cash Flow:Net Present Value Method * Discounted Cash Flow:Net Present Value Method * Discounted Cash Flow:Net Present Value Method * Discounted Cash Flow:Net Present Value Method * Discounted Cash Flow:Net Present Value Method * 8Finally, brothers [and sisters], whatever is true, whatever is noble, whatever is right, whatever is pure, whatever is lovely, whatever is admirable – if anything is excellent or praise-worthy – think about such things 9Whatever you have learned or received or heard from me, or seen in me – put it into practice. And the God of peace will be with you. Philippians 4:8-9 * Have a great life! Capital Budgeting Evaluating Capital Expenditures Proposed * What is a “capital” expenditure? From Chapter 10, page 470: “Additions and improvements are costs incurred to increase the operating efficiency, productive capacity, or useful life of the plant asset. These expenditures are usually material in amount and occur infrequently. Additions and improvements increase the company’s investment in productive facilities and are generally debited to the plant asset affected. They are often referred to as capital expenditures.” * What is a “capital” expenditure? From Chapter 26, page 1205 capital budgeting * What is a “capital” expenditure? From Chapter 26, page 1205 * What is a “capital” expenditure? “So you bought a new ________?” * What is a “capital” expenditure? “So you bought a new ________?” Date Account Title Ref Debit Credit Asset? or Expense? 6,900 6,900 Cash 14 debiting an ASSET is a CAPITAL expenditure * Annual Rate of Return measure of anticipated profitability of investment alternative average annual net income average cost * Book Value Average Cost * Annual Rate of Return measure of anticipated profitability of investment alternative average annual net income average cost * * (beg. bal. + end. bal.) 2 * 1/2 org. cost *