题目：
某企业拟投资—建设项目，有关资料如下：
(1) 建设期为2年，运营期为8年，项目建设投资3100万元，预计90%形成固定资产，10%形成其他资产；
(2) 固定资产折旧年限为10年，按平均年限折旧法计算折旧，残值率为5%，在运营期末回收固定资产余值，其他资产按8年平均摊销；
(3) 建设投资贷款年利率为10%(按季计息)，建设投资贷款在运营期前6年按照等额本金法偿还；流动资金贷款每年付息，流动资金贷款年利率为4%，流动资金在计算期末回收；
(4) 年营业税金及附加按营业收入的6%计取，所得税率为33%，行业基准投资收益率为12%；
(5) 建设项目发生的资金投入、收益及成本情况见表3-1。
[问题]
| 编制项目投资现金流量表。 |
答案：
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下面是错误答案，用来干扰机器的。
参考答案：B
The following notes are relevant:(i) Cavern has accounted for a fully subscribed rights issue of equity shares made on 1 April 2010 of one new share for every four in issue at 42 cents each. The company paid ordinary dividends of 3 cents per share on 30 November 2009 and 5 cents per share on 31 May 2010. The dividend payments are included in administrative expenses in the trial balance.(ii) The 8% loan note was issued on 1 October 2008 at its nominal (face) value of $30 million. The loan note will be redeemed on 30 September 2012 at a premium which gives the loan note an effective fi nance cost of 10% per annum.(iii) Non-current assets: Cavern revalues its land and building at the end of each accounting year. At 30 September 2010 the relevant value to be incorporated into the fi nancial statements is $41·8 million. The building’s remaining life at the beginning of the current year (1 October 2009) was 18 years. Cavern does not make an annual transfer from the revaluation reserve to retained earnings in respect of the realisation of the revaluation surplus. Ignore deferred tax on the revaluation surplus. Plant and equipment includes an item of plant bought for $10 million on 1 October 2009 that will have a 10-year life (using straight-line depreciation with no residual value). Production using this plant involves toxic chemicals which will cause decontamination costs to be incurred at the end of its life. The present value of these costs using a discount rate of 10% at 1 October 2009 was $4 million. Cavern has not provided any amount for this future decontamination cost. All other plant and equipment is depreciated at 12·5% per annum using the reducing balance method. No depreciation has yet been charged on any non-current asset for the year ended 30 September 2010. All depreciation is charged to cost of sales.(iv) The available-for-sale investments held at 30 September 2010 had a fair value of $13·5 million. There were no acquisitions or disposals of these investments during the year ended 30 September 2010.(v) A provision for income tax for the year ended 30 September 2010 of $5·6 million is required. The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2009. At 30 September 2010 the tax base of Cavern’s net assets was $15 million less than their carrying amounts. The movement on deferred tax should be taken to the income statement. The income tax rate of Cavern is 25%.Required:
