某公司打算投资一个项目，预计该项目需固定资产投资400万元，预计可使用5年。固定资产折旧采用直线法，估计净残值为10万元。营业期间估计每年固定成本为（不含折旧）25万元，变动成本是每件75元。销售部门估计各年销售量均为5万件，该公司可以接受150元/件的价格，所得税税率为25%。则该项目终结点现金流量为（）万元。
A.292
B.282
C.204
D.262
参考答案：A
解析：
年折旧=（400-10）/5=78（万元）
净利润=[（150-75）×5-（78+25）]×（1-25%）=204（万元）
项目终结点现金流量=净利润+折旧+固定资产残值=204+78+10=292（万元）。
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| A lady and her husband stepped off the train in Boston. They walked without an appointment (预约) into the outer 1 of Harvard's president. But they were 2 by his secretary and kept waiting. For hours, the secretary took no notice of them, 3 that the couple would finally become 4 and go away. But they didn't. The secretary finally decided to disturb the president, though 5 . A few minutes later, the president walked towards the couple with a 6 face. The lady told him, "We had a son that 7 Harvard for one year. He loved Harvard. He was 8 here. But about a year ago, he was accidentally killed. My husband and I would like to 9 a memorial (纪念物) to him, somewhere on campus." The president wasn't 10 . Instead, he was shocked. "Madam," he said, "we can't put up a statue for every person who studied at Harvard and died. If we did, this 11 would look like a cemetery (墓地)," "Oh, no," the lady 12 quickly. "We don't want to put up a statue. We would like to give a 13 to Harvard." The president rolled his eyes and 14 at the couple and then exclaimed," A building! Do you have any 15 how much a building costs? We have spent over ＄7,500,000 on the campus building at Harvard. " For a moment the lady was silent. The president was 16 , because he could get rid of them now. Then the lady turned to her husband and said quietly,"Is that all it costs to start a 17 ? Why don't we just start our own?" Her husband nodded. 18 their offer was turned down. Mr. and Mrs. Stanford traveled to California where they founded the University that bears their 19 , a memorial to a son that Harvard no longer 20 about. | ||||
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