(1)折旧=(250*2-50)/5=90
每年的营业净现金流量=(250*2-260)*75%+90*25%=202.5万元
(3)
净现值=-250-250*(P/F,10%,1)+[100+202.5*(P/A,10%.5)+150*(P/F,10%,5)]*(P/F,10%,2)
(4)获利指数=[100+202.5*(P/A,10%.5)+150*(P/F,10%,5)]*(P/F,10%,2)/[250+250*(P/F,10%,1)]
(5)令-250-250*(P/F,10%,1)+[100+202.5*(P/A,10%.5)+150*(P/F,10%,5)]*(P/F,10%,2)=0,内用内插法求出i即可
(6)如果净现值大于0,获利指数大于1,i大于10%,则可行,否则不可行