试题与答案

案例一  (一)资料  某公司准备扩充生产能力,该项目需要设备投资30 000万元,

题型:单项选择题

题目:

案例一  (一)资料  某公司准备扩充生产能力,该项目需要设备投资30 000万元,预计使用寿命为5年,期无残值,采用直线法计提折旧。营业期间每年可实现销售收入为15 000万元,每年付现成本为5 000万元。项目投资所需资金拟通过发行股票和债券两种方式筹集,两者比例分别为70%和30%。假定上述两种筹资方式的筹资费忽略不计。公司债券按面值发行,票面利率为8%,期限5年,每年付息一次。公司所得税率为30%。  (二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

该项目的投资回收期约为:

A.3年

B.3.41年

C.3.33年

D.3.62年

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

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