试题与答案

某项目在建设起点一次投入全部原始投资1000万元，若利用EXCEL采用插入函数法所计

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题型：判断题

题目：

某项目在建设起点一次投入全部原始投资1000万元，若利用EXCEL采用插入函数法所计算的方案净现值为200万元，企业资金成本率10%，则方案本身的获利指数为1.22。（）

答案：

参考答案：对

解析：

由于原始投资在建设起点一次性投入，因此按插入函数法得到的净现值必须经过调整，才能得到项目本身的净现值。项目本身的净现值=按插入法求得的净现值×(1+ i)=200×(1+10%)=220(万元)，项目本身的净现值率=220/1000=22%，获利指数=1 +22%=1.22。

考点：会计资格考试中级会计(财务管理)中级财务管理
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