华健公司是一家民营医药企业，专门从事疫苗的研发、生产和销售。公司自主研发并申请发明专利的新型流感疫苗已经取得生产许可证。财务总监正在向董事会拟定一份投资决策报告。对新建新型流感疫苗项目的可行性进行比较分析。有关资料如下：
新型流感疫苗的设计的生产能力为800万支/年。华健公司经过市场分析认为，新型流感疫苗具有广阔的市场空间。
新建生产线的预计支出为5000万元，税法规定的折旧年限为9年，残值率为10%，按照直线法计提折旧。新生产线计划使用7年，项目结束时的变现价值预计为1500万元。
新型流感疫苗预计的销售价格为每支10元，单位变动成本为每支6元，每年的固定付现成本为120万元。建成后，第1年的销量预计为300万支，第2年的销量预计为600万支，第3年的销量预计为800万支，以后每年稳定在800万支。由于产品质量稳定、市场需求巨大，扩产不会对产品的销售价格、单位变动成本产生影响。
生产新型流感疫苗需要的营运资本随销售额的变化而变化，预计为销售额的10%，项目预计能在2013年年末完成并投入使用。为简化计算，假设项目的初始现金流量均发生在2013年年末(零时点)，营业现金流量均发生在以后各年年末，垫支的营运资本在各年年初投入，在项目结束时全部收回。
华健公司目前的资本结构(负债/权益)为1/1，税前债务成本为9%，口权益为1.5，股权资本成15.25%，加权资本成本11%。当前市场的无风险报酬率为6.25%，权益市场的平均风险溢价为6%。公司拟采用目前的资本结构为扩建项目筹资，税前债务成本仍维持9%不变。华健公司适用的企业所得税税率为25%。
要求：

如果类似项目非折现的回收期通常为3年，华健公司是否应当采纳该项目请说明原因。

Are teens and young adults more narcissistic (自恋的) today than in the past That’s the view of a California researcher who studies (1) people.

In her new book, The Narcissism (2) : Living in the Age of Entitlement, psychologist Jean Twenge of San Diego State University and (3) W. Keith Campbell of the University of Georgia say research shows (4) young people today have "narcissistic traits" than in (5) generations. Such traits, Twenge says, include a very. (6) and inflated sense of self, which is (7) by a preoccupation with MySpace, Facebook and YouTube.

"We’ve been on this self-admiration cultural (8) for a long time," Twenge says. (9) Twenge’s take on today’s young people isn’t universal. Studies by other researchers, including Canadian (10) Dr. Kali of the University of Western Ontario, have used the same data but found (11) results. "They put a different (12) on it," Kali says.

Twenge’s studies have found more narcissistic traits and a (13) rate of increase among college students today, but Kali found that students’ narcissism was (14) greater in 2006 than in 1976. Twenge’s most recent paper studied the same data as Kali--more than 20 000 college students from 2002 to 2007. (15) researchers used the Narcissistic Personality Inventory to measure narcissistic (16) and findings by both have been (17) in peerreviewed journals.

Twenge’s book (18) just a month after The Mirror Effect : How Celebrity Narcissism Is Seducing America, a book co-written by behavioral (19) Drew Pinsky, (20) suggested that a celebrity-obsessed culture is causing more narcissism.

10（）

A.psychologist

B.archaeologist

C.philosopher

D.physicist