卸
1[]×
[]筒牡偽應細挪蔚擼偽應愿為式幀
2[]
[]準殺員模源準殺準殺應史平水平旨浴
3[]×
[]占值系拇小取投叨苑盞偏茫苑盞態(tài)越腔乇埽占值系值也越投越追眨占值系值應越小
4[]
[]渭207一巍
5[]×
[]突鄹諧影歟價溉≮幻課皇倉的蔥?位什值+5%業(yè)狀喂眩丶=位什值-一胤
6[]
[]只諧瞎票鄹牟位霉票投實畝媯及票諧兀芯證券諧芯證券投始值證券媯怪と?
7[]×
[]飪妓登瓷壁價港渴臂成彪訂煞浠潔，玫募鄹劭劬越啵姑成痹劫?
8[]×
[]飪妓滴繳筆臼繳幣裁臼拘凳繳幣皇臼疚啡ナ分筆?
9[]
[]飪記蠱必姑?
10[]×
[]飪妓抵皆つ逼≈皆ゃ”械摹預稅紙支搿霸ば的∷澳磕筋并全一隆業(yè)實芏預裙歉預恪敗額”預稅稅始摹
摹
1[]
1A詰幕=詰幕冢1000/4202.38
|
|
0 |
1 |
2 |
3 |
4 |
5 |
|
BNCF |
-600 |
-800 |
500 |
500 |
600 |
600 |
|
奐NCF |
-600 |
-1400 |
-900 |
-400 |
|
|
B詰幕冢3400/6003.67
B詰幕冢3.67-12.67
2B目A目牟罹恢鉸?/P>
|
N |
0 |
1 |
2 |
3 |
4 |
5 |
|
A |
-1000 |
420 |
420 |
420 |
100 |
100 |
|
B |
-600 |
-800 |
500 |
500 |
600 |
600 |
|
NCF |
400 |
-1220 |
80 |
80 |
500 |
500 |
(3)
|
NCF |
400 |
-1220 |
80 |
80 |
500 |
500 |
霞 |
|
(P/F,14%,N) |
1 |
0.8772 |
0.7695 |
0.675 |
0.5921 |
0.5194 |
|
|
值 |
400 |
-1070.18 |
61.56 |
54 |
296.05 |
259.7 |
1.13 |
|
NCF |
400 |
-1220 |
80 |
80 |
500 |
500 |
霞 |
|
(P/F,16%,N) |
1 |
0.8621 |
0.7432 |
0.6407 |
0.5523 |
0.4761 |
|
|
值 |
400 |
-1051.76 |
59.456 |
51.256 |
276.15 |
238.05 |
-26.85 |
誆宸?
(I-14%)/(16%-14%)=(0-1.13)/(-26.85-1.13)
投誆剩14.08%應選B
2[]
(1)劭郟
Q600()
艸殺6000×206000/600×150600/2×5123000
劭郟
為3000時
艸殺6000×20×(15%)6000/3000×1503000/2×5121800
躍枚為3000
訊6000÷30002
訊冢360÷2180
(2)原平使剩6000÷36017/
3枚碌俁悖?7×585
4沾80
潛沾俁悖?×1780165
580×20×15=30020元
3[]
1
式殺6×1334.02%
債券式殺8×1335.36
權式殺51.5×95%=11%
兀60×2000/6000=20%
債券=60%×4000/6000=40%
權式兀40
酆式殺=4.02%×205.36×4011×40%=7.35%
(2)牡什息稅前剩360÷45008
牡什息稅前剩420÷50008.4%
3投牡剩媯?604500×7.35%29.25
投牡剩媯?205000×7.35%52.5
4業(yè)蝦謾
4[]
1債券息=1000×40%÷100×95×6%=22.8元
2劬=1000-10/5=198元
每息稅前=50×50-50×35-120-198=432元
3每息前稅=432×1-33%=289.44元
每木=432-22.8×1-33%=274.16元
41紙=-1000元
營前4每紙為
營業(yè)紙=息前稅+劬=289.44+198=487.44元
5通傻式殺=6%+1.4×9.5%-6%=10.9%
債券式殺=95×6%×1-33%/100=3.82%
奐權平式殺=10.9%×60%+3.82%×40%=8.078%
6值=487.44P/A,8%,4+497.44(P/F,8%,5)-1000
=487.44×3.3121+497.44×0.6806-1000=1614.45+338.5577-1000=953(元)士
