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11.某一宗土地，出让年期为10年，折现率为10%，预计未来5年的纯收益分别为20万元、22万元、24万元、21万元、25万元，并从第六年开始稳定保持在30万元水平上，则该宗地收益价格接近于
A
102.89万元
B
114.26万元
C
148.46万元
D
154.87万元
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试题答案：
D
答案解释：
答案【 D】 本题查复利现值系数 ，后面5年就当是30万元来计算。查利率是10% 的各期系数。教材277页。200.9091+220.8264+240.7513+210.6830+250.6209+30（0.5645+0.5132+0.4665+0.4241+0.3855）=154.87万元
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