本文对近几年项目财务评价中几个分歧或模糊不清的问题,诸如年序中的零年、设备更换费‘所得税、全投资现金流量表中的利息、折旧、内部收益率与净现值发生矛盾以及借款偿还期的计算等作了详细论述。 This article has some ambiguities in the financial evaluation of projects in recent years, such as zero year in the year, equipment replacement fee ’income tax, interest in full investment cash flow statement, depreciation, internal rate of return and net present The contradiction in value and the calculation of the loan repayment period were discussed in detail.