某软件企业2004年初计划投资1000万人民币开发一套中间件产品，预计从2005年开始，年实现产品销售收入1500万元，年市场销售成本1000万元。该产品的系统分析员张工根据财务总监提供的贴现率，制作了如下的产品销售现金流量表。根据表中的数据，投资收益率是 （ ） 。
- A.42%
- B.44%
- C.50%
- D.100%
正确答案及解析
正确答案
解析
动态投资回收期是把投资项目各年的净现金流量按基准收益率折成现值之后，再来推算投资回收期，这就是它与
静态投资回收期的根本区别。动态投资回收期就是净现金流量折算成现值后累加等于零时的时间点，通常用年表
示。动态投资回收期=（累计净现金流量现值出现正值的年数-1）+上一年累计净现金流量现值的绝对值/出现正值年
份净现金流量的现值在第三年累计折现值开始大于0，动态投资回收期=（3-1）+（428.67+396.92-925.93）/367.51=2.27。投资回报率反映企业投资的获利能力，等于动态回收期的倒数，1/2.27=0.44。
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