方案(1)的现值:
P=20×(P/A,10%,10)×(1+10%)=20×6.1446×1.1=135.18(万元)或:P=20+20×(P/A,10%,9)=20+20×5.7590=135.18(万元)
方案(2)的现值:
P=22×(P/A,10%,10)=22×6.1446=135.18(万元)
方案(3)的现值:
P=25×[(P/A,10%,14)-(P/A,
10%,4)]=25×(7.3667-3.1699)=104.92(万元)
或:P=25×(P/A,10%,10)×(P/F,10%,4)=25×6.1446×0.6830=104.92(万元)
方案(4)的现值:
P=23×[(P/A,10%,13)-(P/A
10%,3)]=23×(7.1034-2.4869)=106.18(万元)
或:P=23×(P/A,10%,10)×(P/F
10%,3)=23×6.1446×0.7513=106.18(万元)
该公司应该选择方案(3)。提示: