结构推理 某项目投资额为80万元,建设期为2年,在生产期的8年中,每年可获得收入70万元,每年支出40万元,届时残值为20万元,当i=10/%时,试评价此方案是否可行。 附表:10/%的复利系数表 年份(n)F/P,i ,nP/F,i ,nF/A,i,nP/A,i ,nA/P,i ,nA/F,i ,n 11.1000.90911.0000.90911.1001.000 21.2100.82652.1001.73550.57620.4762 31.3310.75133.3102.48690.40210.3021 41.4640.68804.6413.16990.31550.2155 51.6110.62996.1053.79080.26380.1638 61.7720.56457.7164.35530.22960.1296 71.9490.51329.4874.86840.20540.1054 82.1440.466511.4365.33490.18750.0875 92.3580.424113.5795.75900.17370.0737 102.5940.385615.9376.14460.16280.0628 112.8530.350518.5316.49510.15400.0540 123.1380.318621.3846.81370.14680.0468 133.4520.289724.5237.10340.14080.0408 143.7980.263327.9757. 36670.13580.0358
【正确答案】NPV=-80+(70-40) (P/A,i,8)(P/F,i,2)+20(P/F,i,10)=60>0可行
【答案解析】