Payback Solution(#2) 0 3 5 40K 10K 12K 15K (10K 7 K 40K 30K -18K 3K 7K 14K PBP=3+(3K)/10K 累计现金流 =3.3 Years 注:最后负的累计现金流取绝对值 13-813-8 -40 K -30 K -18 K -3 K 7 K 14 K Payback Solution (#2) PBP = 3 + ( 3K ) / 10K = 3.3 Years 注: 最后负的累计现金流取绝对值. 0 1 2 3 4 5 -40 K 10 K 12 K 15 K 10 K 7 K 累计现金流