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【正文】 f production are $ per kilogram. Fixed costs of production associated with the new machine would be $ in the first year of production, increasing by $ per year in each subsequent year of operation. Current selling price:當前售價 Variable cost:變動成本 Material:材料 Labor:人工 Production overhead:生產(chǎn)制造費用 Fixed cost:固定成本 Associated with:和…相關(guān) Increase by:增加了多少 Increase to:增加到 Each subsequent year:每一個隨后的年份 Paragraph 4 Duo Co pays tax one year in arrears at an annual rate of 30% and can claim capital allowances（taxallowable depreciation） on a 25% reducing balance basis. A balancing allowance is claimed in the final year of operation. One year in arrears:在一年后。 Section A 【Investment appraisal】項目投資評價 Glossary Method：方法 NPV: Net Present Value凈現(xiàn)值 DCF: Discounted Cash Flow折現(xiàn)現(xiàn)金流 IRR: Internal Rate of Return 內(nèi)含報酬率 Payback period: 回報期，回收期 ARR: Accounting Rate of Return會計收益率 Inflow:現(xiàn)金流入 Outflow:現(xiàn)金流出 Profitability index:獲利指數(shù) Capital rationing: 資金
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