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：财务分析现金流量折现为各位考生如下整理：
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.
以上就是中公小编关于美国注册会计师考试知识点：财务分析现金流量折现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。
