試題詳解

1.某半導體公司現正評估一項設備採購計畫：採購金額為 $800,000 元，往後五年每年產出之效益 為 $250,000 元，該設備三年後殘值約為 $160,000 元；若最低可接受報酬率(Minimal Attractive Rate of Return； MARR)為 10%。下列哪項是正確的未來價值法(Future Worth Method)評估關係式：
(A) $160,000 + $250,000(A/F, 10%, 3) - $800,000(F/P, 10%, 3)
(B) $160,000 + $250,000(A/F, 10%, 3) - $800,000(P/F, 10%, 3)
(C) $160,000 + $250,000(F/A, 10%, 3) - $800,000(F/P, 10%, 3)
(D) $160,000 + $250,000(F/A, 10%, 3) - $800,000(P/F, 10%, 3)