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某投资方案初始投资2000万元,寿命期为5年。在寿命期内每年收益为900万元,年经营费用300万元,若基准收益率为10%,则该投资方案不考虑所得税的累计净现值为()。

A、18523万元
B、27447万元
C、74683万元
D、141171万元
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正确答案:

B

答案解析:

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