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】