[单选题] 提问人:匿名网友 提问时间:2021-08-24

曱公司在考虑购买一台全新的专用机器来更新原有的陈旧机器。公司的有效税率为40%,资本成本为12%。现有机器和新机器的数据如下表所示。现有机器和新机器的相关数据 现有机器 新机器 原始成本/元 100000 180000 安装成本/元 0 8000 运费和保险/元 0 12000 估计的期末残值/元 0 0 折旧法 直线法 直线法 预期使用年限/年 10 5 旧设备已使用了7年,如果购买了新机器,每年将节省劳动力成本60000元。那么,第5年的新增现金流量应该达到( )。 


A .36000元。
B .48000元。
C .52000元。
D .60000元。

提问人:匿名网友 提问时间:2021-08-24

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