某公司要将其生产线改造成计算机自动化控制的生产线，以提高生产效率。出于项目建设工程量不大，耗时少，为简化计算，设定建设投资在第1年年初投入，当年就投入运营，实现效益，运营期按5年计。假设流动资金不发生变化。财务基准收益率设定为15%，适用的所得税税率为33%。折旧用年限平均法。其他有关数据见表5-1。
表5-1 某公司生产线改造项目有关数据
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计算所得税后的投资回收期、财务净现值和财务内部收益率指标。
参考答案：
编制项目投资现金流量表并计算相关指标
将上述三步骤得到的分年现金流量纳入现金流量表，编制的项目投资现金流量表见表5-3，并计算相关指标。
注：本例中，0点表示计算期的起点，即计算现值的时点。该时点发生的现金流入和现金流出数值不予折现(或称折现系数为1)。
项目投资财务净现值(ic=15%)=13553(万元)；
项目投资财务内部收益率=25.6%(试算法得出，不必细究)。
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