未知题型
M公司正在考虑一个投资项目，该项目需要投资200万元，没有投资期。若该项目预计使用5年，期满无残值，按直线法计提折旧，若项目投产后每年增加税后营业利润60万元，公司所得税税率为25%，则项目引起的公司营业现金净流量为( )万元。
- A、40
B、50
C、60
D、100
【参考答案】
D
解析：NCF=60+200/5=60+40=100(万元)。
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