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阅读以下关于项目成本/效益分析的说明,根据要求回答问题1~问题3。
[说明]
系统集成商Y公司承担了某建筑施工项目管理软件的研发工作,Y公司任命阮工为项目经理。该软件具有项目管理计划的编制及项目的动态管理功能。该项目从2008年7月1日开始,周期为180天,项目总投资600万元。该软件从第2年开始销售,预计当年销售收入约为500万,各种成本约为200万;第 3年销售收入约为800万,各种成本约为300万;第4年开始正常销售,正常销售期间预计每年的销售收入约为1000万元,各种成本约为500万元。
假设项目成本与收入均在年末核算,通过分析计算该公司从项目开始当年到第6年的现金流量情况,包括每年的现金流出、现金流入、净现金流量、累计净现金流量、现值和累计现值,见表3-8。

请将表3-8中第3、4、6、7行空格中的数据补充完整。

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【参考答案】

见表3-10
见表3-10 解析:净现金流量(NCF)是现金流量表中的一个指标,是指一定时期内,现金及现金等价物的流入(收入)减去流出(支出)的余额(净收入或净支出)。它反映了企业本期内净增加或净减少的现金及现金等价物数额,是同一时点(如2009年末)现金流入量与现金流出量之差。例如,在表3-8中,2009年的现金流入为500万元,现金流出为200万元,则2009年的净现金流量为500-200=300万元。
在表3-8中,第n年的累计净现金流量=净现金流量i。例如,2009年的累...

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