(1)投资项目现金流量表聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽聽 单位:万元(2)净现值=-80-80×(P/A,10%,2)-40×(P/F,10%,3)+110×(P/A,10%,2)×(P/F,10%,3)+155×(P/F,10%,7)+265×(P/F,10%,8)=-80-80×1.7355-40×0.7513+110×1.7355×0.7513+155×0.5132+265×0.4665=97.70(万元)(3)年金净流量=97.70/(P/A,10%,8)=97.70/5.3349=18.31(万元)