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某項(xiàng)目初始投資為$23000,終結(jié)現(xiàn)金流為$7000,項(xiàng)目周期5年,資本成本率為10%,稅率40%。該項(xiàng)目可以為公司每年節(jié)約薪金$10000,每年產(chǎn)生附帶收益$1000,瑕疵成本預(yù)計(jì)從每年$8000下降至$3000,但維修費(fèi)用每年會(huì)增加$4000,每年新增折舊$5000,采用直線折舊法。計(jì)算該項(xiàng)目的npv,并給出投資建議.(15分)
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