acca p4知识要点汇总.Image.Marked.pdfVIP

问题 回答 题目 计算公式：(回收阶段PV/投资阶段PV)1/n*(1+WACC)-1 优点： 1.MIRR has the advantage over IRR that it assumes the reinvestment rate is the company’s cost of capital. IRR assumes that the reinvestment rat is the IRR itself.前者是按照公司cost of capital 再投资；后者是按照IRR 再投资。 2.In many cases where there is conflict between the NPV and IRR methods, the MIRR will