甲方案折旧=200000/5=40000 NCF0=-200000 NCF1-5=(150000-50000)*0.75%2B40000*0.25=85000 乙方案折旧=(300000-10000)/5=58000 NCF0=-300000-30000=-330000 NCF1=(170000-50000)*0.75%2B58000*0.25=104500 NCF2=(170000-50000-2000)*0.75%2B58000*0.25=103000 NCF3=(170000-50000-2000*2)*0.75%2B58000*0.25=101500 NCF4=(170000-50000-2000*3)*0.75%2B58000*0.25=100000 NCF5=(170000-50000-2000*4)*0.75%2B58000*0.25%2B10000%2B30000=138500