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ACCA答疑张老师 2020-02-05 00:00
致精进的你:
这道题Y1的inflation是4%，2-4年是5%。这道题有点特殊的是，别的题都会告诉你current的sales、variable c 或者fixed c是多少，也就是第0年，那么我们算Y0-1，用的增长率是4%这个不假。但是你看清楚哈同学，这道题question里说啦：“ The initial selling price in Year 1 is expected to be $100 per unit, before increasing with the rate of inflation annually. The variable cost of each unit is expected to be $43·68 in year 1, rising by the rate of inflation in subsequent years annually. Fixed costs are expected to be $900,000 in Year 1, rising by the rate of inflation in subsequent years annually.”注意到了吗，所有的数据不是current，而是year 1，那么第2年才需要增长，用的是Y2的折现率5%
The real talent is resolute aspirations.
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回答2020-02-05 00:00
这道题Y1的inflation是4%，2-4年是5%。这道题有点特殊的是，别的题都会告诉你current的sales、variable c 或者fixed c是多少，也就是第0年，那么我们算Y0-1，用的增长率是4%这个不假。但是你看清楚哈同学，这道题question里说啦：“ The initial selling price in Year 1 is expected to be $100 per unit, before increasing with the rate of inflation annually. The variable cost of each unit is expected to be $43·68 in year 1, rising by the rate of inflation in subsequent years annually. Fixed costs are expected to be $900,000 in Year 1, rising by the rate of inflation in subsequent years annually.”注意到了吗，所有的数据不是current，而是year 1，那么第2年才需要增长，用的是Y2的折现率5%
回答2020-02-05 00:00
这道题Y1的inflation是4%，2-4年是5%。这道题有点特殊的是，别的题都会告诉你current的sales、variable c 或者fixed c是多少，也就是第0年，那么我们算Y0-1，用的增长率是4%这个不假。但是你看清楚哈同学，这道题question里说啦：“ The initial selling price in Year 1 is expected to be $100 per unit, before increasing with the rate of inflation annually. The variable cost of each unit is expected to be $43·68 in year 1, rising by the rate of inflation in subsequent years annually. Fixed costs are expected to be $900,000 in Year 1, rising by the rate of inflation in subsequent years annually.”注意到了吗，所有的数据不是current，而是year 1，那么第2年才需要增长，用的是Y2的折现率5%
