Ham, Sam and Tam formed a partnership to run a petrol station. The partnership agreement expressly stated that the partnership business was to be limited exclusively to the sale of petrol.In January 2007 Sam received ￡10,000 from the partnership’s bank drawn on its overdraft facility. He told the bank that the money was to finance a short-term partnership debt but in fact he used the money to pay for a round the world cruise. In February Tam entered into a ￡15,000 contract on behalf of the partnership to buy some used cars which he hoped to sell from the garage forecourt. In March the partnership’s bank refused to honour its cheque for the payment of its monthly petrol account, on the basis that there were no funds in its account and it had reached its overdraft facility.Required:Advise Ham, Sam and Tam as to their various rights and liabilities in relation to partnership law. (10 marks)

某建设项目现金流量图如图1所示，则该项目的静态投资回收期为（）。

A．5.6年

B．4.4年

C．4.7年

D．5.4年