假定某投资项目的现金流量如表(表3-16),基准收益率为10%,则项目的财务净现值为()万元。现金流量表(万元)表3—16
A.48.14
B.76.24
C.83.87
D.111
D、111
解析:2020教材P84-91
N2020教材PV=F1(1+I)-1+F2(1+I)-2+F3(1+I)-3+F4(1+I)-4-F5(1+I)-5+F6(1+I)-6=-400/(1+10%)+100/(1+10%)2+150/(1+10%)3+150/(1+10%)4+150/(1+10%)5+150/(1+10%)6=11197万元;