(1) Cash flow is -10 in year 0, -0.8 at the beginning of the second year, -$34.1 million at the end of the second year, $52,000 at the end of the fifth year, and $52,000 at the end of the sixth year.(2) npv=-10-0.8/1.1+3.41*(p/a, 10%, 5)/1.1+1.8(p/f, 10%, 6)=2.04 million dollars.
(3) PI=(10.727+2.04)/(10+0.8/1.1)*100%=119%
Expanding your knowledge of what the eight categories of fixed assets include:
1. Houses and buildings, which refers to all the houses and buildings whose property rights belong to the enterprise.
2, general office equipment, refers to the enterprise commonly used in the office and affairs of the equipment.
3, special equipment, means all the equipment belonging to the enterprise specifically for a particular job.
4, cultural relics and displays, refers to the museums, exhibition halls and other cultural institutions of various cultural relics and displays.
5. Books, refers to the books of specialized libraries, cultural halls and business books of the units.
6. Transportation equipment refers to all kinds of transportation tools used in the logistics sector.
7, machinery and equipment, mainly used by the enterprise logistics department for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment and equipment.
8, other fixed assets, refers to the fixed assets not included in the above categories. The competent authorities can be divided appropriately according to the specific circumstances, but also the above categories can be appropriately subdivided into additional categories.
The main process of fixed assets: (1) based on physical management, characterized by the application of coding technology
Through advanced coding technology on fixed assets from the acquisition, use, transfer, inventory, clean-up to the end of the physical aspects of the full range of accurate supervision, combined with a variety of asset classification and statistical reports to truly realize the accounts, cards, things, "consistent.
(2) fixed asset management process, for each unit of physical assets are given a unique code identification with the data collector after scanning the code identification, transferred to the computer to accurately complete the inventory of the physical work. In the data collector software to do automatic error correction real-time alarm function, fundamentally eliminated the past manual inventory, it is difficult to avoid the wrong disk, omission, heavy disk phenomenon, to ensure that the grass-roots level of physical statistics at the time of the first-hand data information is completely true and reliable.
(3) with the management of low-value consumables and information products.
(4) The verification and inventory are fast and accurate.
(5) Powerful statistical query function, clear and friendly interface, simple operation.
(6) Automatic depreciation and other accounting information.
(7) Statistical reports can be easily and quickly exported to EXCEL, allowing users to adjust themselves to generate more reports."