案例一答案:
問題1:

問題2:
解:1. 折現(xiàn)率=(1+12%/2)2-1=0.1236=12.36%
1. 折現(xiàn)系數(shù)
(P/F,12.36%,1)=1/(1+12.36%)=0.890
(P/F,12.36%,2)=1/(1+12.36%)2=0.797
(P/F,12.36%,3)=1/(1+12.36%)3=0.705
2. 折現(xiàn)現(xiàn)金流量和累計折現(xiàn)現(xiàn)金流量見表中數(shù)值
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