关于财务管理的问题:某公司准备购买一设备扩充生产能力,需投资12000元,用直线法折旧,是用寿命5年,5年后设

2025-04-08 08:43:44
推荐回答(1个)
回答1:

项目 第1年 第2年 第3年 第4年 第5年 合计
销售收入 8,000 8,000 8,000 8,000 8,000
设备投资 12,000
付现成本 3,000 3,400 3,800 4,200 4,600
折旧额 2,000 2,000 2,000 2,000 2,000
应缴所得税 1,200 1,040 880 720 560
垫付营运资金 3,000
收回垫付资金 3,000
收回残值 2,000
净现金流量-11,200 3,560 3,320 3,080 7,840
折现率 10% 10% 10% 10% 10%
折现系数 0.9091 0.8264 0.7513 0.6830 0.6209
净现值 -10,182 2,942 2,494 2,104 4,868 2,226

结论:因净现值为2226元,大于0,所以企业应该购买设备。
说明:
1、折旧额=(设备原值-预计净残值)/5 备注:因你问题中未说明残值率,故以残值收入作为净残值金额。
2、应缴所得税=(销售收入-付现成本-折旧)*40%
3、净现金流量=销售收入-设备投资-付现成本-所得税额-垫付营运资金+收回垫付资金+收回残值

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