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某租赁公司出租设备的年租金为23.12 万元,租期为5年,每年年末支付租金,折现率为10%,附加率为4%,这台设备的价格为()万元
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某租赁公司出租设备的年租金为23.12 万元,租期为5年,每年年末支付租金,折现率为10%,附加率为4%,这台设备的价格为()万元
A、65
B、68
C、71
D、74
时间:2021-09-01 20:51
关键词:
联大
河南理工大学
土木工程
工程经济学
答案解析
B
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某租赁公司出租设备的年租金为23.12 万元,租期为5年,每年年末支付租金,折现率为10%,附加率为4%,这台设备的价格为()万元
计算分析题:甲公司欲添置一台设备,正在研究应通过自行购置还是租赁取得。有关资料如下:(1)如果自行购置该设备,预计购置成本600万元。该项固定资产的税法折旧年限为6年,法定残值率为购置成本的10%。预计该资产4年后变现价值为120万元。(2)如果以租赁方式取得该设备,乙租赁公司要求每年租金170万元,租期4年,租金在每年年末支付。(3)已知甲公司适用的所得税税率为25%,出租人乙公司的所得税税率为20%,税前借款(有担保)利率10%。(4)合同约定,租赁期内不得退租,租赁期满设备所有权不转让。要求:(1)判定租赁性质。(2)计算甲公司的租赁净现值。(3)计算甲公司能接受的最高租金。(4)计算乙公司利用租赁出租设备的净现值。(5)计算乙公司能接受的最低租金。
某租赁公司出租设备的年租金23.12万元,租期为5年,每年年末支付租金,折现率为10%,附加率为4%,这台设备的价格为()万元。
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