老師，這里的現金凈流出量現值，不是只針對流出現金求現值的意思嗎？怎么答案是按照現金凈流量求值的呢？

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1.乙公司是一家机械制造商，适用的所得税税率为25%。公司现有一套设备（以下简称旧设备）已经使用6年，为降低成本，公司管理层拟将该设备提前报废，另行构建一套新设备。新设备的投资与更新在起点一次性投入，并能立即投入运营。设备更新后不改变原有的生产能力，但运营成本有所降低。会计上对于新旧设备折旧年限、折旧方法以及净残值等的处理与税法保持一致，假定折现率为12%，要求考虑所得税费用的影响。相关资料如表1所示：表1                                                新旧设备相关资料                      金额单位：万元<table><tbody><tr class="firstRow"><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">项目</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">旧设备</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">新设备</td></tr><tr><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">原价</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">5000</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">6000</td></tr><tr><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">预计使用年限</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">12</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">10</td></tr><tr><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">已使用年限</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">6</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">0</td></tr><tr><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">净残值</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">200</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">400</td></tr><tr><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">当前变现价值</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">2600</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">6000</td></tr><tr><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">年折旧费（直线法）</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">400</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">560</td></tr><tr><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">年营运成本（付现成本）</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">1200</td><td width="331" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">800</td></tr></tbody></table>相关货币时间价值系数如表2所示：表2                                             相关货币时间价值系数<table><tbody><tr class="firstRow"><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">期数（n）</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">6</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">7</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">8</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">9</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">10</td></tr><tr><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">（P/F，12%，n）</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">0.5066</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">0.4523</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">0.4039</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">0.3606</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">0.3220</td></tr><tr><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">（P/A，12%，n）</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">4.1114</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">4.5638</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">4.9676</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">5.3282</td><td width="155" valign="middle" style="word-break: break-all; border-width: 1px; border-style: solid;" align="center">5.6502</td></tr></tbody></table>经测算，旧设备在其现有可使用年限内形成的净现金流出量现值为5787.80万元，年金成本（即年金净流出量）为1407.74万元。要求：

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