净现值与资本预算…要点.ppt

课后习题：设备更新问题 旧设备信息 原值 = 100,000 年折旧额 = 9000 5年前购入 帐面价值 = 55,000 当前变现价值 = 65,000 预计5年后残值 = 10,000 新设备信息 购置成本 = 150,000 可使用5年 5年后预计残值 = 0 每年可节约成本 = 50,000 税法规定折旧方法：3年的MACRS 公司要求的必要报酬率 = 10% 公司所得税率 = 40% * * * * When I was an undergrad at the University of Missouri-Rolla, a good friend of mine abandoned college three credit hours shy of graduation. Really. Entreaties from his friends and parents regarding how far he had come and how hard he had worked could not change Louis’ mind. That was all a sunk cost to Louis. He already had a job and didn’t value the degree as much as the incremental work of