TEST1  T62

请问这一题具体应该怎么做啊？多谢！

A profitable company is considering the replacement of old equipment used in the manufacturing process with new, more efficient equipment. An analyst gathered the following information about the old and new equipment.

Old equipment:

Original cost            $40000

Current book value       $10000

Current market value     $15000

Estimated salvage value in there years   $2500

Cost of new equipment                        $83000

(including freight and installation costs of $3000)

Marginal tax rate for the company                40%

Increase in net working capital required            $5500

If the new equipment is purchased, the old machine will be sold to another company. The initial (net) investment outlay for the replacement project is closest to:

A $71500

B $73000

C $73500

D $75500

 83000－（15000－（15000－10000）×40%）＋5500＝$75500

[此贴子已经被作者于2008-12-5 12:23:42编辑过]