【正确答案:D】
根据题意,计算过程如下:
净现值NPV=-200x(P/F,10%,1)+60x(P/A,10%,5)(P/F,10%,1)=-200x0.909+60x3.791x0.909=24.96万元;
| 年份 | 1 | 2 | 3 | 4 | 5 | 6 |
| 净现金流量 | -200 | 60 | 60 | 60 | 60 | 60 |
| 净现金流量现值 | -181.8 | 49.56 | 45.06 | 40.98 | 37.26 | 33.84 |
| 累计净现金流量现值 | -181.8 | -132.24 | -87.18 | -46.2 | -8.94 | 24.9 |

【正确答案:D】
根据题意,计算过程如下:
净现值NPV=-200x(P/F,10%,1)+60x(P/A,10%,5)(P/F,10%,1)=-200x0.909+60x3.791x0.909=24.96万元;
| 年份 | 1 | 2 | 3 | 4 | 5 | 6 |
| 净现金流量 | -200 | 60 | 60 | 60 | 60 | 60 |
| 净现金流量现值 | -181.8 | 49.56 | 45.06 | 40.98 | 37.26 | 33.84 |
| 累计净现金流量现值 | -181.8 | -132.24 | -87.18 | -46.2 | -8.94 | 24.9 |