2023年注册会计师考试《财务成本管理》估分摸底卷二

20335488.54864861146\r?\r10.91740.84170.77220.70840.6499\r(9%)\r?\r-1320307.33411.17375.29344.28744.79\rI?\r?862.86\r|wW\rɳÊÿ0, 0@P`p?EvaluationWarning:ThedocumentwascreatedwithSpire.PDFfor.NET.\r1\r??=200X3(1\r10%)=540(),\r1?=540X15%*25%=20.25()\r2\r5\r??=200X4(1\r10%)=720()\r2?=100X25%\r20.25=4.75()?\rNCFo=-1320+120\r540X20%=-1308()\rNCFl=35+10+540X(1\r25%)X(1\r5%)+20.25\r45\r75\r(720\r540)X20%\r=294(),\rNCF2=35+10+720X(1\r25%)X(1\r5%)+4.75\r54\r75=433.75()\rNCF3\r4=486\r600+30+720X(1\r25%)X(15%)=429()\rNCF5=1146\r600+30+720X(1\r25%)X(15%)\r160+72020%=1073(),\r=1308+294(P/F,9%,1)+433.75X(P/F,9%,2)+429(P/F,\r9%,3.)+429X(P/F,9%,4)+1073X(P/F,9%,5)=659.32()\r#$%=(659.32\r862.86)/862.86=-23.59%0\r&'()*+,-./=23.59%/(\r10%)=2.36o