| 在净现值法评价中单利的转换和运用 |
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| 引用本文： | 王红英.在净现值法评价中单利的转换和运用[J].张家口职业技术学院学报,2001,14(3):26-30. |
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| 作者姓名： | 王红英 |
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| 作者单位： | 张家口职业技术学院财会专业99级,河北,张家口,075000 |
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| 摘 要： | 在评价方案投资决策的净现值法分析中，所用的折现率是复利。复利折现率的确定在某些情况下就是银行存、贷款的复利率。而我国的银行存、贷款利率是单利，单利是不能直接用来计算净现值，确定方案的取舍的。这样我们就应将单利用一定的方法折为复利率，然后再用此折合后的复利率作为折现率来计算评价方案的可行性。
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| 关 键 词： | 资金成本 折现率 单利率 复利率 净现值 内插法 投资决策 |
| 修稿时间： | 2001年7月5日 |
Conversion and Application of Simple Interest in the Evaluation of Net Current Value |
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| WANG Hung-ying.Conversion and Application of Simple Interest in the Evaluation of Net Current Value[J].Journal of Zhangjiakou Vocational College of Technology,2001,14(3):26-30. |
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| Authors: | WANG Hung-ying |
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| Abstract: | In the analysis of net current value in the evaluation of investment project the conversion rate widely used is confound interest which, in some cases, indicates the bank compound interest of deposit and credit loau. However, the deposit and credit loan with bank in our country are simple interest that cannot be used to calculate the net current value in decision of whether or not to take the project .The way is to convert the simple interest into compound interest first,then take it as the conversion rate to evaluate the feasibility of the project. |
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| Keywords: | capital cost conversion rate: simple interest compound interest net |
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