1.1 ??????3??°3D°ìμ￥?? 1
1.2 3D°ìμ￥?????? 1
1.3 ?D??1¤×÷μ?òà?Y 3
1.4 ???????? 3
1.4.1 ?¨éè?úèY?°1??￡ 3
1.4.2 3??·???? 4
1.4.3 ?·±￡ 4
1.4.4 êμê????? 5
1.4.5 àí?ˉ?¨?± 5
1.4.6 ×ê?eà′?′ 5
1.4.7 ?÷òa?-????±ê 5
1.5 ?????¨éèμ?±3?° 5
1.5.1 ****êDμ??-??μ?àí?·?3 5
1.5.2 ****êD??í¨×′?? 5
1.6 ?????¨éèμ?òaò? 7
2.1.11úíaá??T??á÷μ?·￠?1?????°??ê?×??ò 9
(?t)1ú?êá??T??á÷·?ê?oí???????? 10
(èy)1úíaá??T??á÷·￠?1?÷ê??°??ê?×??ò 11
2.1.2?ò1úá??T??á÷μ?ì?μ??°??á÷??×′·??? 13
2.2****??á÷òμμ?·￠?1?é?? 14
2.3 ?????¨éèμ?êD3??°?° 21
2.4????·?é??üá|·??? 22
2.5êD3?í??1·?°? 22
￠ùêD3?D?′????? 22
￠úêD3?D??óμ?è·?¨ 22
3.2??á÷·?°? 23
1?￠2??? 23
2?￠??ê? 23
3?￠′?′￠ 23
3?￠·??e 24
4?￠′????ü×a 24
5?￠·￠?í 24
6?￠×ê?′???? 24
7?￠???í 24
8?￠éè±? 24
9?￠??ê?1¤?? 25
3.3????á??T??á÷·t???DD??¨éèμ???μ????? 25
3.4 1|?ü·??? 25
3.3.1 1|?ü·???μ????· 25
3.4.2 1|?ü·??? 26
3.4.4 éè±?????·?°? 26
￠ù2??a 26
￠ú°ì1??￠oó?ú±￡???μí3 27
3.5 ?¨éè1??￡ 27
3.4.2?÷òa??ê???±ê 27
4.1 ?÷òa?¨?t2?á???o? 28
4.3 ???￠μ?1?ó| 29
5.1 ?¨éèì??t 29
5.1.1 ????μ?????ó?ê? 29
5.1.3 ****3?êD?¨éèμ?×?è?ì??t 29
5.2 3??·???? 31
5.2.1 3??·????μ??ù±?òa?ó 31
5.2.2 3??·???? 31
6.1 ′ó??2?′￠??á÷?DD?á?ê32?′￠1¤ò???ê?·?°? 32
6.2 ?T?ˉ2??a′￠??1¤ò? 33
7.1.1 ×ü????2????-?ò 36
7.1.2 ×ü????éè?? 36
7.2 ?¨?t1¤3ì 38
6.2.2 ???üó?·? 38
7.3 ??????ó???·à 38
7.3.2 ??·à 38
7.3.2?T?¨2??aμ????????μí3 39
7.4 μ???1¤3ì 40
7.4.2 ±???μ??μí3 40
8.1 ×é?ˉ?ú11 41
8.2 àí?ˉ?¨?± 41
8.2.2 àí?ˉ?¨?± 41
9.3 è??±?à?μ 42
8.1 ·￠?1?ìé???á÷ 42
8.2 ??è??é??·??? 42
8.4 ?àéú 43
9.1 ?ú?ü?-?òoíòà?Y 44
9.2 ?ú?ü′?ê? 44
10.2 ????êμê????è 45
11.1.1 1à??òà?Y 47
11.1.3 1à??·?·¨ 47
12.1 ê?è?oí3é±?1à?? 49
12.1.1 ê?è?1à?? 49
12.2 2????à?? 50
FNPV=??￡¨CI-CO￡?t￡¨1+iC￡?-t 51
CI?a???eá÷è?á? 51
FNPV=??￡¨CI-CO￡?t￡¨1+iC￡?-t 51
12.3 2?è·?¨D?·??? 52
?ê1ì?¨3é±? 52
BEP(éú2ú?üá|à?ó??ê)=?a?a?a?a?a?a?a?a?a?a?a?a?a?a?a?a?á100% 52
?êê?è?-?ê?é±?×@@é±?-?ê?°?e?°???ó 52
13.1 ?á?? 53