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<P ><FONT face="Times New Roman" size=3>有个案例里这么一段话＂To take account of overhead costs, the accounting department had a standard charge of 1% against sales revenues of new projects. An additional annual financing charge equal to 10% of the book-value of assets employed in the project would be levied.＂</FONT></P>
<P ><FONT face="Times New Roman" size=3>我想问最后一项的附加性费用的１０％指的是每年的净资本投入吗？</FONT></P>
<P ><FONT face="Times New Roman" size=3>这个投入是怎么计算的？要是第一年的话是不是还要算初始的设备投入，以后才计算劳动能源能投入呢？？？？？？？</FONT></P>
<P ><FONT face="Times New Roman" size=3>谢谢大家啊～～～～～</FONT></P>

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关键词：公司财务 关公司 Department Additional Accounting accounting additional department financing standard

每年的financing charge＝10％ x 资产的帐面价值

（资产的帐面价值＝原始成本- 折旧）

overhead cost ＝ 0.1 x 新项目的销售收入

所以呢～劳动能源投入和financing charge 是两回事。financing charge才涉及到原始设备投入，劳动能源不用。

The 10% annual financing cost charges each year on the book-value of assets (initial outlay*10%).

Financing charges are not imposed on year 0 in which you put up the initial outlay demanded by the project.

In caluculating the annual net cash flow, financing charges should be deducted from the annual cash flow generated by the project you are taking on.

Sorry, 岸芷汀兰 was right.

10%*book value=initial outlay-depreciation

I didn't take into account depreciation.

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