摘要
本文论述了无现金流入的投资决策分析的两种方法．尤其是对平均年成本法，给出了在考虑所得税和折旧等因素的情况下的决策分析方法，并以具体例子详细说明这种方法的应用．
This paper discusses two evaluating methods of none-cash-import investment Schemes.Especially,in taking into account depreciation charge and income-tax,we demostrate investment evaluating method of annual-average-cost and illustrate the method in detail.
关键词
平均年成本法
税后成本
投资决策
现金流入
Method of annual average cost Cost after tax Income affter tax Cash flow affter tax
