问题已解决
某企業(yè)項目初始投資100萬元在建設起點一次投入,當年完工并投產。投產后每年稅后凈利分別為20、15、25、12、30、40、35、40、40、50萬元,按直線法計提折舊,項目有效期10年,年折現率為10%。采用直線法提取折舊。求該項目的投資回收期和凈現值。
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投資回收期=3+(100-20-15-25-30)/(12+10)=3.45
(時間關系,凈現值請追問)
2020 05/19 11:15
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2020 05/19 11:16
凈現值呢
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劉之寒老師 
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2020 05/19 11:20
凈現值=未來獻祭流入量現值-現金流出量現值=233.09-100=133.09,具體明細下圖。
FAILED
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2020 05/19 11:39
回收期不懂啊
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劉之寒老師 
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2020 05/19 11:41
回收期結合圖片來理解。先計算出每年的現金凈流量,前3年合計=30+25+35=90,那么=3+(100-90)/22=3.45
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2020 05/19 11:42
OK/:ok
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劉之寒老師 
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2020 05/19 11:42
如有問題可再次咨詢
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