原始投资额=1200 终结点净现金流量=260+120=380 静态投资回收期=2+1200/260=6.61538461538 净现值=-600-600(P/F 10% 1)+260(P/A 10% 12)(P/F 10% 2)+120(P/F 10% 12) 内含报酬率i 则-600-600(P/F i 1)+260(P/A i 12)(P/Fi 2)+120(P/F i 12)=0 内插法求i 净现值=-600-600*0.9091+260*6.1446*0.8264+120*0.3186=213.0253344 当i=14%时 -600-600*0.8772+260*5.2161*0.7695+120*0.2076=-57.8229 当i=12%时 -600-600*0.8929+260*5.6502*0.7972+120*0.2567=66.1923 (i-12%)/(14%-12%)=(0-66.1923)/(-57.8229-66.1923) i=(0-66.1923)/(-57.8229-66.1923)*2%+12%=0.130674868887=13.07%