甲公司是一家制造业企业，为满足市场需求拟增加一条生产线。该生产线运营期
5年，有两个方案可供选择：
方案一：设备购置。预计购置成本
200万元，首年年初支付；设备维护、保养
等费用每年
1万元，年末支付。
方案二：设备租赁。租赁期
5年，租赁费每年40万元，年初支付；租赁手续费10万元，在租赁开始日一次付清。租赁公司负责设备的维护，不再另外收费。租赁期内不得撤租，租赁期满时租赁资产所有权转让，转让价格10万元。
5年后该设备变现价值20万元。根据税法相关规定，设备折旧年限6年，净残值率10%,按直线法计提折旧。税后有担保借款利率5%,企业所得税税率25%o要求：
（
1）计算方案一设备购置的各年现金净流量及总现值（计算过程和结果填入下方表格中）。

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现金浄流 置	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;
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总现值	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;
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单位
:万元
(2)计算万案二设备租赁的各年现金浄流量及总现值〈计算过程和结果填入下方表格中)

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现金浄流量	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;
折现系数	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;
现值	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;
总现值	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;	&nBsp;
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(3)判断甲公司应该选择哪种方案，简要说明理由。