USCPA考试一共有四门科目，这四门科目大家掌握的怎么样了呢?为了帮助大家更好的备考USCPA，中公小编将美国注册会计师考试知识点：投资回收期法为各位考生如下整理：
Payback Period Method
Formula：=Net initial investment
Increase in annual net after-tax cash flow
Advantages
-Easy to use and understand–no complex formulas
-Emphasis on liquidity–management focus on return of capital
Limitations
-The time value of money is ignored
-Project cash flows occurring after the initial investment is recovered are not considered
-Reinvestment of cash flow is not considered
-Total project profitability is neglected.
以上就是中公小编关于美国注册会计师考试知识点：投资回收期法为各位考生做的整理，希望能对各位考生的USCPA备考有一定的帮助。
