净现值计算公式

项目计算期（第T年）012345所得税前净现金流量-100-300-8397.6297.6297.62折现率10.00%

项目计算期（第T年）012345所得税后净现金流量-100-300-8378.9679.4679.46折现率10.00%

67891011121314 97.6297.62156.43156.43156.43156.43156.43156.43156.43

67891011121314 79.4679.46122.32122.32122.32122.32122.32122.32122.32

1516171819202122 156.43156.43156.43156.43156.43156.43156.43216.43

1516171819202122 122.32122.32122.32122.32122.32122.32122.32182.32

NPV IRR ￥482.4520.01%

NPV IRR ￥292.0416.55%