假定某投资项目的现金流量如表(表3-16),基准收益率为10%,则项目的财务净现值为()万元。现金流量表(万元)表3—16
48.14
76.24
83.87
111.97
NPV=F1(1+i)-1+F2(1+i)-2+F3(1+i)-3+F4(1+i)-4-F5(1+i)-5+F6(1+i)-6=-400/(1+10%)+100/(1+10%)2+150/(1+10%)3+150/(1+10%)4+150/(1+10%)5+150/(1+10%)6=111.97万元;
分享到: