| 2008CPA《财务成本管理》中有关问题的商榷 |
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| 引用本文： | 周自力.2008CPA《财务成本管理》中有关问题的商榷[J].湖北财经高等专科学校学报,2009(1):36-39. |
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| 作者姓名： | 周自力 |
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| 作者单位： | 武汉科技学院会计学院,湖北,武汉,430077 |
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| 摘 要： | 2008年注册会计师考试辅导教材《财务成本管理》中存在着对可持续增长率、必要报酬率、投资项目实体现金流、应收账款投资额、经营杠杆等存在着概念和计算方法的错误，出现误导，产生硬伤。
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| 关 键 词： | 可持续增长率 必要报酬率 投资项目实体现金流 应收账款投资额 |
Some Debatable Questions on CPA "Financial Cost Management" |
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| ZHOU Zi-li.Some Debatable Questions on CPA "Financial Cost Management"[J].Journal of Hubei College of Finance and Economics,2009(1):36-39. |
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| Authors: | ZHOU Zi-li |
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| Institution: | Accounting College;Wuhan University of Science and Engineering;Wuhan;Hubei 430077 China |
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| Abstract: | This article points out some errors of "Financial Cost Management" which is one of resource materials for the year 2008 the National Certified Public Accountants Examination. |
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| Keywords: | sustainable growth rate the necessary rate of return investment project cash flowentities accounts receivable investment |
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