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美国CPA知识点：财务分析现金流量折现
正保会计网校特别为美国CPA学员整理了美国cpa考试：财务分析现金流量折现的知识点，祝您在网校学习愉快！
Financial Analysis-Discounted Cash Flow（DCF）
DCF valuation methods are techniques that use time value of money concepts to measure the present value of cash flows expected from a project.
Rate used in DCF：
-Management may use a Weighted Avg.Cost of Capital（WACC）method，or
-Assign a target for new projects to meet，or
-Recommend that the discount rate be related to the risk
specific to the proposed project.If the proposed project
is similar in risk to ongoing projects of the company，
WACC is appropriate because it reflects the market‘s
assessment of the average risk of the company‘s projects.
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