推荐回答(5个)
其计算公式为:

FNPV = 项目在起始时间点上的财务净现值
i =项目的基准收益率或目标收益率
〔CI-CO〕t〔1+ i 〕ˉt 表示第t期净现金流量折到项目起始点上的现值
财务净现值率即为单位投资现值能够得到的财务净现值。
其计算公式为: FNPVR=FNPV/PVI
(16—40) 式中 FNPVR——财务净现值率;
FNPV——项目财务净现值;PVI——总投资现值。
扩展资料
财务净现值优点:考虑了资金的时间价值,并全面考虑了整个计算期内的现金流量的时间分布的状况;经济意义明确直观,能够直接以货币额表示项目的盈利水平;判断直观。
缺点:必须首先确定一个符合经济现实的基准收益率,而基准收益率的确定往往是比较困难的;特别是在互斥方案中更应注意,若互斥方案的寿命不等,必须构造一个相同的分析期限进行比选;不能真正反映该方案投资的使用效率;不能直接说明投资运营期的经营成果;不能给出投资确切的收益大小;不能反映投资的回收速度。
参考资料来源:百度百科-财务净现值
你这个问题挂了太长时间,我都看见好多次,估计大家都怕麻烦。干脆给你答了,算抛砖引玉也吧

。写了很久,竟然提交不上来,坑爹,只能截图作罢
这道题绕的弯子不小哇!关键在于没有说明前5年中各年净现值金额,需要考虑多种情况下的现值情况。
应该是选A。理由如下:
第6年净现金流量的现值为:30*(P/F,10%,6)=30*0.5645=17(万元),这是毫无疑问的。
根据题目及答案情况,前5年净现值210万元应是5年合计数(我一上来也是按前5年每年210万元计算的,结果发现与答案相差太远)。考虑到折现因素后,其现值最高是210万元,即前5年的净现值均发生在第1年初这种情况,否则前5年净现值的现值肯定比210万元低。
那么,答案中最少的是A 227万元,减去第6年的现值17万元后,还有210万元,说明前5年净现值合计数的现值是210万元,与上述分析相符,还是有可能发生的。其他选项中,前5年的现值比不折现时还要高,显然是不可能的。
这是2006年一级建造师考试《建筑工程经济》的真题吧,出题的人够损的!!
此外,我看真题中的单选第2题答案有问题,第3题也是绕了弯子。
有问题多交流!
50+40/(1+8%)^6+40/(1+8%)^7+30/(1+8%)^8
^n表示前面括号内容的n次方
P/F是复利现值系数,复利现值系数肯定是小于1的,根据复利现值系数表查到,8%
1年的复利现值系数是0.925.
本题比较简单,只有1年,就是-4200/1.08,就是乘以0.9几,你算成乘以了。先不说正负,让你算的就是X元存到银行,年利率8%,一年后连本带利4200元,4200*(p/f,8%,1)就是算这个X,明白了吧?X肯定小于4200
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