Relevant cash flows（相關(guān)現(xiàn)金流）是什么_2020年ACCA考試FM知識點(diǎn)

來源：東奧會計在線責(zé)編：楊柳2020-11-10 14:22:47

既然選擇了，就要勇敢走下去，不管前方有多少困難，都應(yīng)該義無反顧，一直向前。備考ACCA考試亦是如此，既然選擇了報考我們就要堅持下去，東奧小編為大家整理了相關(guān)重要考點(diǎn)，趕快來看一下吧。

相關(guān)現(xiàn)金流_2020年ACCA考試FM知識點(diǎn)

【內(nèi)容導(dǎo)航】

Relevant cash flows（相關(guān)現(xiàn)金流）

【知識點(diǎn)】

Relevant cash flows（相關(guān)現(xiàn)金流）

Definition

The cash flows that should be considered in investment appraisals are those which arise as a consequence of the investment decision under evaluation. This means that cash flows are only relevant if they are future incremental cash flows. These are called relevant cash flows.

Examples of relevant cash flows

Opportunity costs

These are the costs incurred or revenues lost from diverting existing resources from their best use.

Tax

This refers to the extra tax that will be payable on extra profits, or the reductions in tax arising from tax allowable depreciation or operating losses in any year. We shall consider the effect of taxation in Chapter 9.

Residual value

This refers to the residual value or disposal value of equipment at the end of its life

Working capital

Working capital will be released again at the end of a project's life, and so there will be a cash inflow arising out of the eventual realisation into cash of the project's inventory and receivables in the final year of the project.

夢想一旦被付諸行動，就會變得神圣。備考ACCA考試大家一定要腳踏實(shí)地，從容備考。最后，預(yù)祝大家順利通過ACCA考試。

注：以上內(nèi)容來自Echo老師基礎(chǔ)班第14講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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