當(dāng)前位置:財(cái)稅問(wèn)題 >
初級(jí)職稱(chēng)
問(wèn)題已解決
我將向一個(gè)項(xiàng)目投資11萬(wàn)美元,該項(xiàng)目將產(chǎn)生以下現(xiàn)金流。資本成本是11%。這個(gè)項(xiàng)目應(yīng)該進(jìn)行嗎? 年 現(xiàn)金流量 1 $36,000? 2 $44,000 3 $38,000 4 $44,000? 5 $81,000
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/27/38/30_avatar_middle.jpg?t=1651216648)
當(dāng)折現(xiàn)率=12%時(shí),該項(xiàng)目?jī)衄F(xiàn)值=36000*0.8929+44000*0.7972+38000*0.7118+44000*0.6355+81000*0.5674-110000=58191美元。由于折現(xiàn)率越低,凈現(xiàn)值越高,當(dāng)資本成本=11%,項(xiàng)目的凈現(xiàn)值一定大于0,故該項(xiàng)目可進(jìn)行。
2020 07/15 10:43
![](/wenda/img/newWd/sysp_btn_eye.png)