题目翻译:根据下面给出的数据求投资的NPV

考点:NPV的计算方法  关键词; net present value

解题思路:了解NPV的计算方法,将数据带入计算.

Answer (A) is correct . The NPV is defined as the excess of the present value of the net cash inflows over the net cost of the investment. Discounting the future cash inflows by the ? present value factors results in an $18,800 NPV ($218,800 – $200,000). $120,000 × .91 = $109,200 60,000 × .76 = 45,600 40,000 × .63 = 25,200 40,000 × .53 = 21,200 40,000 × .44 = 17,600 $218,800

Answer (B) is incorrect because The amount of $218,800 is the present value of the future net cash inflows.
Answer (C) is incorrect because The amount of $100,000 is the excess of the undiscounted cash flows over the investment.
Answer (D) is incorrect because The amount of $91,743 is based on dividing the $300,000 total inflows by the total of all present value factors, which produces a nonsense