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题型描述: 计算题

企业购买设备投资12万元,使用寿命为5年,采用直线法计提折旧,5年后设备有残值收入2万元。5年中每年销售收入为8万元;付现成本第一年为3万元,以后逐年将增加修理费4000元。投产时需垫支营运资本3万元。公司所得税率25%.
要求:计算折现率为10%时方案的净现值,判断是否投资
注: PVIF10%,1--5:0.909,0.826,0.751;0.683;0.621;

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