你好 旧设备目前账面价值=430000-(430000-10000)/7*4=190000 现在变现可得110000,变现损失=190000-110000=80000,损失抵税=80000*25%=20000 旧设备初始成本=110000%2B20000=130000 旧设备每年营业现金流量=(350000-180000)*(1-25%)%2B60000*25%=142500 旧设备净现值=142500*(P/A,12%,3)%2B10000*(P/F,12%,3)-130000=142500*2.4018%2B10000/(1%2B12%)^3-130000=219374.30 年平均净现值=219374.30/2.4018=91 337.46 新设备每年折旧=(220000-20000)/4=50000 营业现金流量=(410000-190000)*(1-25%)%2B50000*25%=177500 净现值=177500*(P/A,12%,4)%2B20000*(P/F,12%,4)-220000=177500*3.0373%2B20000/(1%2B12%)^4-220000=331831.11 年平均净现值=331831.11/3.0373=109 252 选择新设备