每年的(de)現(xian)(xian)金(jin)(jin)流(liu)(liu)計算=營(ying)(ying)(ying)業利(li)潤×（1-稅(shui)率）+每年折(zhe)舊(jiu)(jiu)(jiu)(jiu)費(fei)用，已經考慮了折(zhe)舊(jiu)(jiu)(jiu)(jiu)抵稅(shui)。稅(shui)后(hou)營(ying)(ying)(ying)業利(li)潤=（收(shou)(shou)(shou)(shou)(shou)入(ru)-成(cheng)(cheng)(cheng)本(ben)(ben)(ben)）×（1-40%），其中成(cheng)(cheng)(cheng)本(ben)(ben)(ben)包括付(fu)(fu)現(xian)(xian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)（現(xian)(xian)金(jin)(jin)流(liu)(liu)量）和非(fei)付(fu)(fu)現(xian)(xian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)（非(fei)付(fu)(fu)現(xian)(xian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)就是折(zhe)舊(jiu)(jiu)(jiu)(jiu)攤(tan)銷，而且沒有產生現(xian)(xian)金(jin)(jin)流(liu)(liu)），所以稅(shui)后(hou)經營(ying)(ying)(ying)利(li)潤=（收(shou)(shou)(shou)(shou)(shou)入(ru)-付(fu)(fu)現(xian)(xian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)-折(zhe)舊(jiu)(jiu)(jiu)(jiu)攤(tan)銷）×（1-40%）=收(shou)(shou)(shou)(shou)(shou)入(ru)×（1-40%）-付(fu)(fu)現(xian)(xian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)×（1-40%）-折(zhe)舊(jiu)(jiu)(jiu)(jiu)攤(tan)銷×（1-40%）=（收(shou)(shou)(shou)(shou)(shou)入(ru)-付(fu)(fu)現(xian)(xian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)）×（1-40%）-折(zhe)舊(jiu)(jiu)(jiu)(jiu)攤(tan)銷×（1-40%）=（收(shou)(shou)(shou)(shou)(shou)入(ru)-付(fu)(fu)現(xian)(xian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)）×（1-40%）-折(zhe)舊(jiu)(jiu)(jiu)(jiu)攤(tan)銷×60%，將“（收(shou)(shou)(shou)(shou)(shou)入(ru)-付(fu)(fu)現(xian)(xian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)）×（1-40%）-折(zhe)舊(jiu)(jiu)(jiu)(jiu)攤(tan)銷×60%”代入(ru)“每年的(de)現(xian)(xian)金(jin)(jin)流(liu)(liu)計算=營(ying)(ying)(ying)業利(li)潤×（1-稅(shui)率）+每年折(zhe)舊(jiu)(jiu)(jiu)(jiu)費(fei)用”公式中，經營(ying)(ying)(ying)現(xian)(xian)金(jin)(jin)流(liu)(liu)=（收(shou)(shou)(shou)(shou)(shou)入(ru)-付(fu)(fu)現(xian)(xian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)）×（1-40%）-折(zhe)舊(jiu)(jiu)(jiu)(jiu)攤(tan)銷×60%+折(zhe)舊(jiu)(jiu)(jiu)(jiu)攤(tan)銷=（收(shou)(shou)(shou)(shou)(shou)入(ru)-付(fu)(fu)現(xian)(xian)成(cheng)(cheng)(cheng)本(ben)(ben)(ben)）×（1-40%）+折(zhe)舊(jiu)(jiu)(jiu)(jiu)攤(tan)銷×40%，所以當題目中給出的(de)已知條件是稅(shui)后(hou)經營(ying)(ying)(ying)利(li)潤，只(zhi)需要加(jia)上(shang)折(zhe)舊(jiu)(jiu)(jiu)(jiu)費(fei)用就等于經營(ying)(ying)(ying)期現(xian)(xian)金(jin)(jin)流(liu)(liu)了。