CMA习题总结（一）
IRR的概念
不能用来充分衡量年度运营收入的是IRR。
IRR is used to evaluat investment decisions and involves the time value of money.it represents the discount rate at which the net present value of the investments equal to zero.
利润的计算=销售毛利-坏账-折旧-费用
The first step in the sales planning process is to develop management guidelines specific to sales planning , including the sales planning process ande planning responibiles
The budgested cash collections for the 3 calendar quarter 第三季度的回收额指在第三季度内能收到的现金，也包括6月的销售额在本期回收的值。
