商务金融 英文题 英文回答

题目

商务金融 英文题 英文回答
Able Barnes manages a small olive oil manufacturing business and is currently faced with a decision about how to finance a new machine for the factory.The business can buy the machine for $184,000 and it can be depreciated at a prime cost rate of 25% per year,based on a 4 year life.The business can borrow the money for the machine through a bank loan with a fixed interest rate of 14% p.a.and an after-tax cost of 9.8% per annum.Alternatively,the business can lease the machine from a finance company over a four year period with annual payments of $40,000 and an option to buy the machine for $50,000 at the end of the lease.Able expects that the business would take up this option.The first lease payment would be due as soon as the lease contract was signed.The business is subject to a tax rate of 30% and any tax benefits (or those foregone) from the lease would be received in the year following the lease payment.
Able has sought your advice on the following:
(a) S

答案

巴恩斯能管理一个小橄榄油制造业务,目前正面临着一个决定如何资助新机器的工厂.企业可以购买的机器十八点四〇万美元,它可以在总理折旧费用率为25 ％左右的基础上,四年的生活.企业可借的钱为这台机器通过银行贷款的固定利率的14 ％年利率和税后成本的9.8 ％ ,每半年.另外,企业可以租赁机器由一间财务公司在四年期间,每年支付40 000美元和购买机器的$ 50,000在租期结束.可以预计,企业将采取这一办法.第一次租赁付款将尽快由于租赁合同上签字.该业务是受税率为30 ％和任何税务福利（或损失）从租赁会收到之后的一年租赁付款.
能够有征询过你们的意见如下：
（ a ）如果企业租赁或借用的机器购买的机器?
（ b ）能奇迹如果本票,或其他形式的短期资金,可能是一个很好的方法,以资助购买的机器.
提供能与他的要求的咨询意见.限制您的回应两张A4页面.确保它是如何计算您的任何数字.