高頓小編為各位ACCA學(xué)員整理了科目重點(diǎn)知識(shí)點(diǎn)講解，希望大家查漏補(bǔ)缺，對(duì)考試有所幫助。        Payback method
　　Super Model
　　Cost￡500,000
　　YearCash inflowsAccumulated Cash inflows
　　1250,000 250,000
　　2 100,000 350,000
　　3 100,000 450,000
　　4 50,000 500,000
　　Payback Period = 4 years
　　Deluxe Model
　　Cost ￡800,000
　　YearCash inflows Accumulated Cash inflows
　　1 150,000150,000
　　2 200,000 350,000
　　3 250,000 600,000
　　4 100,000 700,000
　　5 100,000 800,000
　　Payback = 5 years
　　By comparing four years for the super model with five years for the deluxe model, one would recommend AICO Plc to buy the former, as its payback period is shorter than the latter.