某公司借入520000元,年利率为10%,期限5年,5年内每年付息一次,到期一次还本。该款用于购入一套设备,该

2024-12-28 17:47:37
推荐回答(4个)
回答1:

固定资产折旧是按照资产净值除以使用年限,得出每年的折旧费为520000/10=52000元。
前5年每年的税基: (300000-成本232000-折旧52000)=16000元。每年净值16000×(1-35%)=10400元。
后5年每年的税基:(300000-成本180000-折旧52000)=68000元。每年净值68000×(1-35%)=44200元。
项目利息支出:520000×10%×5=260000元。
项目设备残值:20000元
项目静现值:10400×5+44200×5-利息支出260000+设备残值20000=33000元

回答2:

预计前五年每年现金净流入量=35%*(520000-20000)/10+(300000-232000)*(1-35%)=61700
预计后五年每年现金净流入量=35%*(520000-20000)/10+(300000-180000)*(1-35%)=95500
期末残值收入=20000
该项目净现值:
=61700*(1-(1+10%)^(-5))/10%+95500*((1-(1+10%)^(-5))/10%)/(1+10%)^5+2000/(1+10%)^10-520000
=-60551.3
所以该项目不合算,不宜投资

回答3:

解:每年的折旧费为(520000-20000)/10=5000元。
前5年每年净值: (300000-成本232000) ×(1-35%)+50000
=68000×65%+50000元=94200元
后5年每年净值:(300000-成本180000)×(1-35%)+50000
=120000×65%+50000=128000元
NPV=-520000-520000×10%(P/A, 10%,5)+94200(P/A, 10%,5)+128000(P/A, 10%,5)(1+10%)-5 +20000(1+10%)-10
=-520000-52000×3.791+94200×3.791+128000×3.791×0.621+20000×0.386
=-520000-197132+357112.2+3013339.008+7720
=-717132+666171.208
=-50960.792

回答4:

我也想知道是多少?有知道的给我也发个3、4答案,邮箱 zhaijiechao_zjc@126.com

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