案例一答案：
問(wèn)題1：
問(wèn)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(jì)折現(xiàn)現(xiàn)金流量見(jiàn)表中數(shù)值
