某企业投资方案A的年销售收入为200万元,年营业成本为100万元,年折旧为20万元,所得税税率为25%,则该项目经营现金净流量为( )万元。
A. 85
B. 95
C. 105
D. 115
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A公司拟建造一项生产设备,预计建设期为1年,所需原始投资320万元,于建设起点一次投入。为保证项目顺利投产,于建设期期末投入流动资金40万元。该项目经营期5年,该设备按年限平均法折旧,使用期满后报废清理时残值20万元。该设备投产后每年实现现金销售收入200万元,营业成本每年产生80万元。所得税税率25%。计算营业现金净流量为( )万元。
A. 150
B. 120
C. 90
D. 110
A公司拟建造一项生产设备,预计建设期为1年,所需原始投资320万元,于建设起点一次投入。为保证项目顺利投产,于建设期期末投入流动资金40万元。该项目经营期5年,该设备按年限平均法折旧,使用期满后报废清理时残值20万元。该设备投产后每年实现现金销售收入200万元,营业成本每年产生80万元。所得税税率25%。计算终结现金流量为( )万元。
A. 40
B. 20
C. 60
D. 80
当新建项目的建设期不为零时,建设期内各年的现金净流量可能( )。
A. 小于0
B. 等于0
C. 大于0
D. 大于1
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