Managing e-business projects for the consulting firm, Milkem ＆ Fleecem Inc. , has taken a heavy toll. You are waking up at night with cold sweats, and you are traveling so often your children have forgotten your name. Only the partners seem to be making money. Although you dream of prospering and opening an art gallery in Soho, the trendy district ill Manhattan, you need to complete a financial analysis of the payback period first. Such an analysis identifies the______.
A．ratio of discounted revenues over discounted costs
B．future value of money invested today
C．amount of time before net cash flow becomes positive
D．point in time where costs exceed profit
参考答案：C
解析： 管理米尔肯佛里肯咨询公司的电子商务项目使你付出很大的代价。你常常半夜醒来冒了一身冷汗, 而且经常出差以至于你的孩子忘记了你的名字。看起来似乎只有合伙人在赚钱。尽管你梦想能够发财致富并在曼哈顿最时髦的Soho区开一间画廊, 但是你必须首先完成投资回收期的财务分析, 这个分析提供了______。 A) 收入贴现对成本贴现的比率 B) 今天投资资金的将来价值 C) 累计净现金流成为正值之前的时间 D) 成本超过利润的时间点 本题考的是回收期的概念。此处是动态回收期，使用净现值来计算；静态回收期不考虑贴现率，直接用现金流计算。
