<P ><FONT size=1>某公司有一工业项目，设备投资<FONT face="Times New Roman">15400</FONT>元，开办费<FONT face="Times New Roman">500</FONT>元，垫支流动资金<FONT face="Times New Roman">1000</FONT>元，该项目建设期为<FONT face="Times New Roman">1</FONT>年，建设期资本化利息<FONT face="Times New Roman">100</FONT>元，设备和开办费投资于建设起点投入，开办费于投产当年一次摊销完毕，流动资金于设备投产日垫支。该设备寿命为<FONT face="Times New Roman">3</FONT>年，按照直线法提取折旧，预计净残值<FONT face="Times New Roman">500</FONT>元。预计投产后每年销售收入增加额分别为<FONT face="Times New Roman">10000</FONT>元、<FONT face="Times New Roman">20000</FONT>元、<FONT face="Times New Roman">15000</FONT>元，每年经营成本增加额分别为<FONT face="Times New Roman">4000</FONT>元、<FONT face="Times New Roman">12000</FONT>元、<FONT face="Times New Roman">5000</FONT>元，经营期间每年利息支出<FONT face="Times New Roman">110</FONT>元。企业所得税率为<FONT face="Times New Roman">40%</FONT>。（折现率为<FONT face="Times New Roman">8%</FONT>）</FONT></P>
<P ><FONT size=1>已知：（<FONT face="Times New Roman">P/F,8%,1</FONT>）<FONT face="Times New Roman">=0.926; </FONT>（<FONT face="Times New Roman">P/F,8%,2</FONT>）<FONT face="Times New Roman">= 0.857 </FONT>（<FONT face="Times New Roman">P/F,8%,3</FONT>）<FONT face="Times New Roman">=0.794  </FONT>（<FONT face="Times New Roman">P/F,8%,4</FONT>）<FONT face="Times New Roman">=0.731</FONT></FONT></P>
<P ><FONT size=1>计算：该工业投资项目的净现值。</FONT></P>
<P ><FONT color=#f76809>如果有哪位大虾知道一些，请指点一二吧。<p></p></FONT></P>
<P ><FONT color=#f76809>考试在即，大恩要言谢，先行万分感谢</FONT></P>
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