A公司是一个制造企业，拟添置一台设备，有关资料如下：
(1)如果自行购置该设备，预计购置成本1300万元。该项固定资产的税法折旧年限为7年，残值率为购置成本的5%。预计该设备每年可以增加收入280万元，降低生产成本100万元/年，至少可以持续5年。预计该设备5年后变现价值为350万元。设备每年营运成本(包括维修费、保险费和资产管理成本等)60万元。
(2)B租赁公司表示可以为此项目提供融资，并提供了以下租赁方案：每年租金260万元，在每年末支付;租期5年，租金租赁期内不得撤租，租赁期满设备所有权不转让，设备每年的营运成本由承租人承担。
(3)A公司的所得税税率为30%，税前借款(有担保)利率10%。项目资本成本为12%。
要求：
1.计算设备投资净现值;
2.计算租赁净现值;
3.评价设备投资的可行性。
| Jan Hendrik Schon’s success seemed too
good to be true, and it was. In only four years as a physicist at Bell
Laboratories, Schon, 32, had co-authored 90 scientific papers — one every 16
days, which astonished his colleagues, and made them suspicious. When one
co-worker noticed that the same table of data appeared in two separate papers —
which also happened to appear in the two most prestigious scientific journals in
the world, Science and Nature — the jig was up. In October 2002, a Bell Labs
investigation found that Schon had falsified and fabricated data. His career as
a scientist was finished. If it sounds a lot like the fall of Hwang Woo Suk — the South Korean researcher who fabricated his evidence about cloning human cells — it is. Scientific scandals, which are as old as science itself, tend to A. Big scientific scandals once in a while. B. Small infractions all the time. C. Unreliable research data in papers. D. Lack of originality in research papers. [判断题]《中国铁路上海局集团有限公司客运作业人身安全实施细则》(上铁客〔2020〕159号)规定，遇客整所、折返站看车时，看车人员必须坚守岗位，不得喝酒、打牌，不得在禁烟区或躺在铺位上吸烟。
A.正确 B.错误 [判断题]燃烧就是一种同时伴有发光、发热、生成新物质的激烈的强氧化反应。
A.正确 B.错误 [单选题] 带电设备附近测量绝缘电阻,( )应与设备的带电部分保持安全距离。移动引线时,应加强监护,防止人员触电。
A. 测量人员 B. 绝缘电阻表 C. 测量引线 D. 测量人员和绝缘电阻表安放的位置 [单选题]泵的机械密封有主要密封件的（ ），辅助密封件的密封圈，压紧件的弹簧、推环，传动件的弹簧座机键或固定螺栓组成。
A.填料 B.动环 C.静环 D.动环和静环 我来回答: 提交
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