Bạn làm sai rùi, PV của PA2 phải = 1050 + 620/1.12 + 550/1.12^2 = 2042.028 trđ
ta sẽ chọn PA2 rùi sau đó đi tính NPV 2, mình giải bài này như sau:
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[TD]1/[/TD]
[TD]PA1[/TD]
[TD="colspan: 2"]PV1 = 2100 trđ[/TD]
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[TD]PA2[/TD]
[TD="colspan: 5"]PV2 = 1050 + 620/1.12 + 550/1.12^2 = 2042.028 trđ[/TD]
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[TD="colspan: 2"]=> chọp PA2 vì PV2<PV1[/TD]
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[TD]2/[/TD]
[TD]NPV2[/TD]
[TD][/TD]
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[TD][/TD]
[TD]năm[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]1[/TD]
[TD="align: right"]2[/TD]
[TD="align: right"]3[/TD]
[TD="align: right"]4[/TD]
[TD="align: right"]5[/TD]
[TD="align: right"]6[/TD]
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[TD]Dòng tiền ra thuần[/TD]
[TD="align: right"]1050[/TD]
[TD="align: right"]620[/TD]
[TD="align: right"]550[/TD]
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[TD][/TD]
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[TD][/TD]
[TD]doanh thu[/TD]
[TD][/TD]
[TD="align: right"]860[/TD]
[TD="align: right"]860[/TD]
[TD="align: right"]860[/TD]
[TD="align: right"]860[/TD]
[TD="align: right"]860[/TD]
[TD="align: right"]860[/TD]
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[TD][/TD]
[TD]CP NVL&NC[/TD]
[TD][/TD]
[TD="align: right"]300[/TD]
[TD="align: right"]300[/TD]
[TD="align: right"]300[/TD]
[TD="align: right"]300[/TD]
[TD="align: right"]300[/TD]
[TD="align: right"]300[/TD]
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[TD][/TD]
[TD]Khấu hao[/TD]
[TD][/TD]
[TD="align: right"]175[/TD]
[TD="align: right"]175[/TD]
[TD="align: right"]175[/TD]
[TD="align: right"]175[/TD]
[TD="align: right"]175[/TD]
[TD="align: right"]175[/TD]
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[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD="align: right"]124[/TD]
[TD="align: right"]124[/TD]
[TD="align: right"]124[/TD]
[TD="align: right"]124[/TD]
[TD="align: right"]124[/TD]
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[TD="align: right"]137.5[/TD]
[TD="align: right"]137.5[/TD]
[TD="align: right"]137.5[/TD]
[TD="align: right"]137.5[/TD]
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[TD][/TD]
[TD]thanh lý[/TD]
[TD][/TD]
[TD][/TD]
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[TD="align: right"]375[/TD]
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[TD][/TD]
[TD]LN tr' thuế[/TD]
[TD][/TD]
[TD="align: right"]385[/TD]
[TD="align: right"]261[/TD]
[TD="align: right"]123.5[/TD]
[TD="align: right"]123.5[/TD]
[TD="align: right"]123.5[/TD]
[TD="align: right"]123.5[/TD]
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[TD]LN sau thuế[/TD]
[TD][/TD]
[TD="align: right"]288.75[/TD]
[TD="align: right"]195.75[/TD]
[TD="align: right"]92.625[/TD]
[TD="align: right"]92.625[/TD]
[TD="align: right"]92.625[/TD]
[TD="align: right"]92.625[/TD]
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[TD]dòng tiền vào thuần[/TD]
[TD="align: right"]0[/TD]
[TD="align: right"]463.75[/TD]
[TD="align: right"]494.75[/TD]
[TD="align: right"]529.125[/TD]
[TD="align: right"]529.125[/TD]
[TD="align: right"]529.125[/TD]
[TD="align: right"]904.125[/TD]
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[TD][/TD]
[TD]dòng tiền thuần[/TD]
[TD="align: right"]-1050[/TD]
[TD="align: right"]-156.25[/TD]
[TD="align: right"]-55.25[/TD]
[TD="align: right"]529.125[/TD]
[TD="align: right"]529.125[/TD]
[TD="align: right"]529.125[/TD]
[TD="align: right"]904.125[/TD]
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[TD][/TD]
[TD]HS chiết khấu[/TD]
[TD="align: right"]1[/TD]
[TD="align: right"]0.892857[/TD]
[TD="align: right"]0.797194[/TD]
[TD="align: right"]0.71178[/TD]
[TD="align: right"]0.635518[/TD]
[TD="align: right"]0.567427[/TD]
[TD="align: right"]0.506631[/TD]
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[TD]PV[/TD]
[TD="align: right"]-1050[/TD]
[TD="align: right"]-139.509[/TD]
[TD="align: right"]-44.045[/TD]
[TD="align: right"]376.6207[/TD]
[TD="align: right"]336.2685[/TD]
[TD="align: right"]300.2397[/TD]
[TD="align: right"]458.0579[/TD]
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[TD]NPV[/TD]
[TD="align: right"]237.6329[/TD]
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