马克·弗里曼和克里·弗里曼认为,在进行投资评价时使用像净现值这样的流动资金贴现技术,而在制定经营决策时却采用以利润为基础的保本分析,是前后矛盾的。他们认为,实际上收支相抵水平上的经营活动将有损于投资的价值。但经营会计师们在使用净现值(NPV)和保本分析(BE)时,却经常忽略两者之间的内在联系。这篇文章的目的就是为了说明后者的发生。 Mark Freeman and Kerry Freeman believe that the use of liquidity discounting techniques such as net present value in investment appraisal and the use of profit-based capital preservation analysis in making business decisions are inconsistent. of. They believe that in fact the business activities at the balance of payments will hurt the value of the investment. However, when operating accountants use NPV and BE, they often ignore the intrinsic link between them. The purpose of this article is to illustrate the occurrence of the latter.