同学你好, 1.年折旧额=(100-5)/5=19万元 2.0时点净现金流量=-100-10=-110万元1时点净现金流量=(60-22)*(1-30%)%2B19*30%=32.3万元2-4时点净现金流量=(60-22-2)*(1-30%)%2B19*30%=30.9万元5时点净现金流量=(60-22-2)*(1-30%)%2B19*30%%2B5%2B10=45.9万元 3.100-(32.3%2B30.9%2B30.9)=5.9静态投资回收期=3%2B5.9/30.9=3.19年 4.净现值=-100%2B32.3*0.909%2B30.9*0.856%2B30.9*0.751%2B30.9*0.683%2B45.9*0.621=28.63万元 5. 该生产项目的净现值>0,可行。 希望帮到你。