[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fxj0aaE5qF34DbbzXcG-t5ktsN9rvkTf37_cS48wHpVg":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2023-05-16 02:42:14",12117077,[8,9,10,11],"必须考虑现金流量的总量","尽量利用现有会计利润数据","充分关注机会成本","不能考虑沉没成本",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},24,"3e0ad4560da4a074da3ca858d9c86046","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fac1c857736f35ec0227dff0fa01ae8fb.jpeg","财务管理","b796f5abe25e4c0fb800ed07cc6cf746","第4章 项目投资管理","关于估计现金流量应当考虑的问题中说法错误的是( )",[21,32,35,44,53,62,71,80,89,98],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],12117076,[25,26,27,28],"117","115","110","100","某项目投资需要的固定资产投资额为100万元,无形资产投资10万元,流动资金投资5万元,建设期资本化利息2万元,则该项目的原始总投资为( )万元","v1",0,{"answer":33,"createTime":5,"id":6,"options":34,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":30,"type":31},[],12117078,[39,40,41,42],"更新改造项目中旧设备的变现收入","因项目的投产引起的企业其他产品销售收入的减少","固定资产的折旧额","以前年度支付的研究开发费","在考虑所得税的情况下,计算项目的现金流量时,不需要考虑( )的影响",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":30,"type":31},[],12117079,[48,49,50,51],"80万元","92万元","60万元","50万元","某企业投资方案A的年销售收入为200万元,年总成本为100万元,年折旧为10万元,无形资产年摊销额为10万元,所得税率为40%,则该项目经营现金净流量为( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],12117080,[57,58,59,60],"66.67","50","48.33","49.17","某企业打算变卖一套尚可使用6年的旧设备,并购置一台新设备替换它,旧设备的账面价值为510万元,变价净收入为610万元,新设备的投资额为915万元,到第6年末新设备的预计净残值为15万元,旧设备的预计净残值为10万元,则更新设备每年增加折旧额为( )万元",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":31},[],12117081,[66,67,68,69],"静态投资回收期","投资利润率","内部收益率","获利指数","( )属于项目评价中的辅助指标",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":30,"type":31},[],12117082,[75,76,77,78],"7.5","9.75","8.75","7.65","已知甲项目的原始投资额为800万元,建设期为1年,投产后1至5年的每年净现金流量为100万元,第6至10年的每年净现金流量为80万元,则该项目不包括建设期的静态投资回收期为( )年",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],12117083,[84,85,86,87],"9.52%","10%","15%","5%","某项目投资的原始投资额为100万元,建设期资本化利息为5万元,投产后年均利润为10万元,则该项目的投资利润率为( )",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":30,"type":31},[],12117084,[93,94,95,96],"等于10%","大于10%","小于10%","无法确定","在NCF0不等于0的情况下,使用插入函数法计算的项目的内含报酬率为10%,则项目实际的内含报酬率为( )",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":30,"type":31},[],12117085,[102,103,104,105],"不能直接反映投资项目的实际收益率","不能反映投入与产出之间的关系","没有考虑资金的时间价值","无法利用全部净现金流量的信息","净现值、净现值率和获利指数指标共同的缺点是( )"]