電大投資分析期末綜合指導(dǎo)復(fù)習(xí)題答案小抄【直接打印版(文件)
【正文】 ， 12%,10) (P/F,12%,1)=2021*.8928+400**= 2021 (P/F,12%,1)+400(P/A， 12%,12) (P/F,12%,1)=2021*+400**= 2021 (P/F,12%,1)+500(P/A， 12%,8) (P/F,12%,1)= 2021*.8928+500**= 2021 (P/F,12%,1)+500(P/A， 12%,10) (P/F,12%,1)= 2021*.8928+500**= 2021 (P/F,12%,1)+500(P/A， 12%,12) (P/F,12%,1)= 2021*+500**= 期望值 +++++= 凈現(xiàn)值大于零的累計(jì)概率為 1，項(xiàng) 目風(fēng)險(xiǎn)較小 某房地產(chǎn)項(xiàng)目財(cái)務(wù)評(píng)估數(shù)據(jù)如下：正常年份的產(chǎn)量為 52 萬平方米，銷售收入為 33652萬元，可變成本為 11151 萬元，銷售稅金為1578 萬元，年固定成本為 10894 萬元。試求：用產(chǎn)銷量（ Q）、銷售收入（ R）、生產(chǎn)能力利用率（ S）、產(chǎn)品價(jià)格等表示的盈虧平衡點(diǎn)和產(chǎn)銷量安全度、價(jià)格安全度。 Preserving the ancient traditions Foreigners flock to China39。s long history of fine ceramics lures followers from across the world, report Peng Yining and Hu Kaiyong in Jingdezhen, Jiangxi province. Dressed in paintstained coveralls, China De La Vega easily navigated the maze of alleyways running alongside a ceramics factory in Jingdezhen, Jiangxi province. The 31yearold Australian potter and painter wound her way through armies of onemeterhigh ceramic Buddhas and piles of porcelain shards while nodding greetings to the workers and residents. She said the locals are used to seeing foreigners in Jingdezhen, China39。s largest breeding and research center. Three days are long enough for foreign visitors to visit those iconic tourist spots, he noted. The city is home to the remains of the Jin sha civilization that dates back more than 3,000 years as well as the Qing cheng Mountains and the Du jiang yan irrigation system. Qing cheng has long been recognized as the birthplace of Taoism, China39。s cooperation with Central Asian countries, a senior official said. Shaanxi Governor Lou Qinjian said the province is fresh, rich and unique, as it was when it anchored one end of the ancient Silk Road. It is the best option for acmodating industrial transfers from East China or the w orld at large, he said on Wednesday in Xi39。s botox and face lifts, there are much more that ancient wisdom has to offer. 。an, the starting point of the ancient Silk Road, a trade channel established more than 2,000 years ago linking China, Central Asia and Europe. The pursuit of beauty is a mon goal for most women, whether they live in the modern world today or in the modest times of the past. The pursuit of beauty is also a lifelong journey, something that demands pe rseverance and mitment. Summer is here, and so are the hot temperatures, humid air and harmful UV rays. Most Chinese women perfer fairer plexions, which means they have to do more work to stay beautiful during the hottest time of the year. However, without SPF50 sunscreens and air conditioned rooms, how did women in ancient China cope with the heat and remain beautyconscious? In this article, you39。s business development. Rudy Buttignol, president of the public broadcasting pany in British Columbia, Canada, said his work requires frequent travel to Chengdu and the policy makes the trips easier. Data from the city39。s 72hour visafree policy has attracted wide attention from both Chinese and foreign experts and businessmen since it took effect on Sept 1 last year. The program permits citizens from 51 countries and regions including the United States, Australia, Canada and Japan who have valid visas and flight tickets to a third country to spend three days in the city. The capital of Sichuan province is the first city in the western region of China to offer foreign tourists a threeday visa and the fourth nationwide to adopt the policy following Shanghai, Beijing and Guangzhou. Li Zhiyong, deputy dean of the tourism institute at Sichuan University, said the move contributes to a large increase in the number of overseas tourists and raises the city39。porcelain capital39。s 39。 解： BEP==*100%=% 盈虧平衡點(diǎn)的產(chǎn)量為 52*= 萬平方米 第 8 題與第 9 題一樣。 解：現(xiàn)金流量表 0 18 凈現(xiàn)金流量 30000 1000 FNPV（ 8%） =30000+1000(P/A， 8%,8) (P/F,8%,1)+40000 =3000++40000= 0,可以購(gòu)買 某公司擬建某投資項(xiàng)目 總投資 2021 萬元，建設(shè)期一年（視為第一年末完成全部投資），據(jù)估計(jì)，項(xiàng)目在生產(chǎn)期內(nèi)的年凈現(xiàn)金流在兩種情況： 400 萬元和 500萬元，它們發(fā)生的概率分別為 、 ；項(xiàng)目生產(chǎn) 期為 8 年、 10 年、 12年的概率分別為 、 、 。 解：總投資 =固定資產(chǎn)投資 +固定資產(chǎn)投資方向調(diào)節(jié)稅 +建設(shè)期利息 +流動(dòng)資金 =1500+1000*（ 1+10%） +500 =3100 萬元 正常年份利潤(rùn) =年產(chǎn)品銷售收入 — 年總成本費(fèi)用 — 年銷售稅金 =250015002500*10% =750 萬元 正常年份利潤(rùn) =年產(chǎn)品銷售收入 — 年總成本費(fèi)用 =2500— 1500 =1000 萬元 因此，投資利潤(rùn)率 =正常年份利潤(rùn) /總投資 *100% =750/3100*100% =% 投資利稅率 =正常年份利稅總額 /總投資 *100% =1000/3100*100%=% 資本金利潤(rùn)率 =正常年份利潤(rùn)總額 /資本金 *100% =750/1500*100% =50% 某投資項(xiàng)目第一年初投資 1200 萬元，第二年初投資 2021 萬元，第三年初投資 1800，
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