某工業(yè)項(xiàng)目需要投資固定資產(chǎn)1000萬(wàn),流動(dòng)資金80萬(wàn),全部資金從銀行貸款。固定資產(chǎn)投資于建設(shè)起點(diǎn)投入,流動(dòng)資金于完工時(shí)投入,建設(shè)期1年,資本化利息100萬(wàn),該項(xiàng)目壽命10年,固定資產(chǎn)按直線法計(jì)提折舊,期滿有50萬(wàn)凈殘值,預(yù)計(jì)該項(xiàng)目投產(chǎn)后,每年可獲營(yíng)業(yè)收入1500萬(wàn),發(fā)生付現(xiàn)成本1000萬(wàn),流動(dòng)資金于終結(jié)點(diǎn)一次收回,所得稅率25%,折現(xiàn)率為10%。 1.計(jì)算該項(xiàng)目現(xiàn)金凈流量。 2.計(jì)算該項(xiàng)目投資回收期
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