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某項(xiàng)目的現(xiàn)金流量分布以及公司按變化系數(shù)規(guī)定的肯定當(dāng)量系數(shù)見下表 設(shè)無風(fēng)險(xiǎn)報(bào)酬率(折現(xiàn)率)為10%,試用概率法及肯定當(dāng)量法計(jì)算該項(xiàng)目的凈現(xiàn)值并決定其取舍。
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您好。計(jì)算過程如下:第一,采用概率法。NPV=(60×0.3+80×0.4+100×0.3)/(1+10%)+(80×0.3+90×0.4+100×0.3)/(1+10%)^2+(90×0.5+100×0.5)/(1+10%)^3+(80×0.5+90×0.5)/(1+10%)^4-210。第二,肯定當(dāng)量法=(60×0.3+80×0.4+100×0.3)×0.9/(1+10%)+(80×0.3+90×0.4+100×0.3)×0.95/(1+10%)^2+(90×0.5+100×0.5)×0.98/(1+10%)^3+(80×0.5+90×0.5)×0.98/(1+10%)^4-210。
2022 04/10 08:56
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