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12340320855358270166.7310001860012400108528974184.7320855358270166.7序号建筑工程设备费用130********.1300001.215001.3600设备安装费供水电费年末欠款累计表2建设投资估算表（万元）工程或费用名称工程建设其工程费用合计建筑安装费万元，第二年18600万元，第三年12400万元表1建设利息估算（万元）项目当年累计欠款当年借款当年应付利息第三年涨价预备费为：PC3=95302×20%×[(1+2.8%)³-1]=1646.32（万元）则该项目的涨价预备费为：PC=PC1+PC2+PC3=4604.05(万元)2.2 建设期利息估算预估项目贷款62000万，年利率7%,采用年中支付。
贷款分三年投入，第一年3100第二年涨价预备费为：PC2=95302×30%×[(1+2.8%)²-1]=1623.50（万元）50%，第二年投资30%，第三年投资20%，建设期内物价水平比较的不稳定估计物价上涨指数为2.8%（数据来自中国行业研究网2013年物价分析）。
第一年涨价预备费为：PC1=95302×50%×[(1+2.8%)-1]=1334.23(万元)可行性研究费 30000×1%=300（万元）设备购买费 30000×5%=1500（万元）供水电费 30000×2%=600（万元）管理费 300（万元）预备费 基本预备费=（30000+60000+1600+100+240+26+600+36+300+1500+600 +300)×5%=95302×5%=4765.1(万元)2.1建设投资估算方案一：建高层商品房住宅楼高13层，容积率为4：1，土地使用费为800万元/亩，建设期3土地费用 5×800÷667=60000（万元）建筑安装费 20×1500=30000（万元）城市基础工程设施配套费 20×80=1600（万元）涨价预备费：以工程静态投资95302万元为计算基础，建设期为3年，第一年投资生活垃圾服务费 20×12=240（万元）白蚁防治费 20×1.3=26（万元）勘察设计费 30000×2%=600（万元）规划管理费 20×1.8=36（万元）1 项目概况某房地产开发商决定在武汉市中心新建项目，建设用地50000平方米，拟建方案有两 每年年末等额付款，销售价格为13000元/平米（数据来自2013年6月人民网提供的均价）消防设施配套费 20×5=100（万元） 3年内全部售完，建设期投资比例分别为50%，30%，20%，销售量各年依次为50%，30%，2 投资估价22.12.22.32.42.52.62.72.82.933.13.24306001500序号建筑工程设备费用130********.130********.21.3234306001500序号123161147.636688.624459.01.160062.633791.620274.31.21085.02897.04184.7261147.636688.624459.02.129062.615191.67874.32.232085.021497.016584.7序号456170166.746777.823388.9债务资金项目总投资建设投资建设期利息3 资金筹措计划自有资金60295.21万元，第一年投入50%，第二年投入30%，第三年投入20%。
第7章作业1.某企业拟建一个市场急需产品的工业项目。
建设期1年，运营期6年。
项目建成当年投产。
投产第1年当地政府扶持该产品生产的启动经费100万元。
其他基本数据如下：（1）建设投资1000万元。
预计全部形成固定资产，固定资产使用年限10年，期末残值100万元。
投产当年又投入资本金200万元作为运营期的流动资金；（2）正常年份营业收入为800万元，经营成本300万元，产品营业税及附加税率为6% ，所得税率33%，行业基准收益率10% ，基准投资回收期6年；（3）投产第1年仅达到设计生产能力的80%，预计这一年的营业收入、经营成本和总成本均按正常年份的80%计算，以后各年均达到设计生产能力（4）运营的第3年预计需要更新新型自动控制设备购置投资500万元才能维持以后的正常运营需要。
问题：（1）编制拟建项目投资现金流量表。
（2）计算项目的静态投资回收期、财务净现值。
（3）从财务角度分析拟建项目的可行性。
2.某拟建项目固定资产投资估算总额（含无形资产）为3600万元，其中：预计形成固定资产3060万元（含建设期贷款利息为60万元），无形资产540万元。
固定资产使用年限为10年，残值率为4%，固定资产余值在项目运营期末收回。
（1）该项目的建设期为2（2）建设投资借款合同规定的还款方式为：投产期的前4年按等额还本，利息照付的方式偿还。
借款利率为6%（按年计息）；流动资金借款利率为4% （按年计息）。
无形资产在运营期6年中，平均摊入成本。
流动资金为800万元，在项目的运营期末全部收回。
（3）设计生产能力为年产量120万件某种产品，产品售价为38元/件，营业税金及附加税率为6%，所得税率为33%，行业基准收益率为8%。
1（4）行业平均总投资收益率为10%，资本金净利润率为15%。
（5）提取应付投资者各方股利的利率，按股东会事先约定计取运营期头两年按可供投资者分配利润10%计取，以后各年均按30%计取，亏损年份不计取。
附录：复利系数表1%的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 91011121314151617181920212223242526272829303132333435 1.0101.0201.0301.0411.0511.0621.7021.0831.0941.1051.1161.1271.1381.1491.1611.1731.1841.1961.2081.2201.2321.2451.2571.2701.2821.2951.3081.3211.3351.3481.3611.3751.3891.4031.4170.99010.98030.97060.96100.95150.94210.93270.92350.91430.90530.89630.88750.87870.87000.86140.85280.84440.83600.82770.81960.81140.80340.79550.78760.77980.77210.76440.75680.74940.74190.73460.72730.72010.71300.70501.0002.0103.0304.0605.1016.1527.2148.2869.36910.42611.56712.68313.80914.97416.09717.25818.43019.61520.81122.01923.23924.47225.71626.97328.24329.52630.82132.12933.45034.78536.13337.49438.86940.25841.6600.99101.97042.94013.90204.85345.79556.72827.65178.56609.471310.367611.255112.133813.003713.865114.719115.562316.398317.226018.045618.857019.660420.455821.243422.023222.795223.559624.316525.065825.807726.542327.269627.989728.702729.40861.01000.50750.43000.25630.20600.17260.14860.13070.11680.10560.09650.08890.08240.07690.07210.06800.06340.06100.05810.05540.05300.05090.04890.04710.04540.04390.04250.04110.03990.03880.03770.03670.03570.03480.03401.00000.49750.33000.24630.19600.16260.13860.12070.10680.09560.08650.07890.07240.06690.06210.05800.05430.05100.04810.04540.04300.04090.03890.03710.03540.03390.03250.03110.02990.02880.02770.02670.02570.02480.02403%的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 91011121314151617181920212223242526272829303132333435 1.0301.0611.0931.1261.1591.1941.2301.2671.3051.3441.3841.4261.4691.5131.5581.6051.6531.7021.7541.8061.8601.9161.9742.0332.0942.1572.2212.2882.3572.4272.5002.5752.6522.7322.8140.97090.94260.91520.88850.86260.83750.81310.78940.76640.74410.72240.70140.68100.66110.64190.62320.60500.58740.57030.55370.53760.52190.50670.49190.47760.46370.45020.43710.42440.41200.40000.38830.37700.36610.35541.0002.0303.0914.1845.3096.4687.6628.89210.15911.46412.80814.19215.61817.08618.59920.15721.76223.41425.11726.87028.67630.53732.45334.42636.49538.55340.71042.93145.21947.57550.00352.50355.07857.73060.4620.97091.91352.82863.71714.57975.41726.23037.01977.78618.53029.25269.954010.645011.296111.937912.561113.166113.753514.323814.877515.415015.936916.443616.935617.413217.876918.327018.764119.188519.600520.000420.388820.765821.131821.48721.03000.52260.35350.26900.21840.18460.16050.14250.12840.11720.10810.10050.09400.08850.08380.07960.07600.07270.06980.06720.06490.06280.06080.05910.05740.05590.05460.05330.05210.05100.05000.04910.04820.04730.04651.00000.49260.32350.23900.18840.15460.13050.11250.09840.08720.07810.07050.06400.05850.05380.04960.04600.04270.03980.03720.03490.03280.03080.02910.02740.02590.02460.02330.02210.02100.02000.01910.01820.01730.01654%的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 91011121314151617181920212223242526272829303132333435 1.0401.0821.1251.1701.2171.2651.3161.3961.4231.4801.5391.6011.6651.7321.8011.8731.9482.0262.1072.1912.2792.3702.4652.5632.6662.7722.8832.9993.1193.2433.3733.5083.6483.7943.9460.96150.92460.88900.85480.82190.79030.75990.73070.70260.67560.64960.62460.60060.57750.55530.53390.51340.49360.47470.45640.43880.42200.40570.39010.37510.30670.34680.33350.32070.30830.29650.28510.27410.26360.25341.0002.0403.1224.2465.4166.6337.8989.21410.58312.00613.48615.03616.62718.29220.02421.82523.69825.64527.67129.77831.96934.24836.61839.08341.64644.31247.08449.96852.96656.08559.32862.70166.21069.85873.6520.96151.88612.77513.61994.45185.24216.00216.73827.43518.11098.76059.38519.985710.563111.118411.652312.165712.659313.133913.509314.029214.451114.856915.247015.622115.982816.329616.663116.987317.292017.588517.873618.147718.411218.66461.04000.53020.36040.27550.22460.19080.16660.14850.13450.12330.11420.10660.10020.09470.09000.08580.08220.07900.07610.07360.07130.06920.06730.06560.06400.06260.06120.06000.05890.05780.05690.05600.05510.05430.0.361.0000.49020.32040.23550.18460.15080.12660.10850.09450.08330.07420.06660.06020.05470.05000.04580.04220.03900.03610.03360.03130.02920.02730.02560.02400.02260.02120.02000.01890.01780.01690.01600.01510.01430.01365 %的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 91011121314151617181920212223242526272829303132333435 1.0501.1031.1581.2161.2761.3401.4071.4771.5511.6291.7101.7961.8861.9802.0792.1832.2922.4072.5272.6532.7862.9253.0723.2253.3863.5563.7333.9204.1164.3224.5384.7655.0035.2535.5160.95240.90700.86380.82270.78350.74620.71070.67680.64460.61390.58470.55680.53030.50510.48100.45810.43630.41550.39570.37690.35900.34190.32560.31010.29530.28130.26790.25510.24300.23140.22040.20990.19990.19040.18131.0002.0503.1534.3105.5266.8028.1429.54911.02712.58714.20715.91717.71319.59921.59723.65825.84028.13230.53933.06635.71938.50541.43044.50247.72751.11354.66958.40362.32366.43970.76175.29980.06485.06790.3200.95241.85942.72333.54604.32955.07575.78646.46327.10787.72178.30648.86339.39369.898710.379710.837311.274111.689612.085312.462212.821213.163013.488613.798714.094014.375314.634014.898115.141115.372515.592815.802716.002616.192916.37421.05000.53780.36720.28200.23100.19700.17280.15470.14070.12950.12040.11280.10650.10100.09640.09320.08870.08560.08280.08030.07800.07600.07410.07250.07100.06960.06830.06710.06610.06510.06410.06330.06250.06180.06111.0000.48780.31720.23200.18100.14700.12280.10470.09070.07950.07040.06280.05650.05100.04640.04320.03870.03560.03280.03030.02800.02600.02410.02250.02100.01960.01830.01710.01610.01510.01410.01330.01250.01180.01116%的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 91011121314151617181920212223242526272829303132333435 1.0601.1241.1911.2621.3381.4191.5041.5941.6891.7911.8982.0122.1332.2612.3972.5402.6932.8543.0263.2073.4003.6043.8204.0494.2924.5494.8225.1125.4185.7446.0886.4536.8417.2517.6860.94340.89000.83960.72910.74730.70500.66510.62740.59190.55840.52680.49700.46880.44230.41730.39370.37140.35040.33050.31180.29420.27750.26180.24700.23300.21980.20740.19560.18460.17410.16430.15500.14620.13790.13011.0002.0603.1844.3755.6376.9758.3949.89711.49113.18114.97216.87018.88221.01523.27625.67328.21330.90633.76036.78639.99343.32946.99650.81654.86559.15663.70668.52873.64079.05884.80290.89097.343104.184111.4350.94341.83342.67043.45614.21244.91735.58246.20986.80717.36017.88698.38398.85279.29569.712310.105910.477310.827611.158111.469911.764112.046112.303412.550412.783413.003213.210513.406213.590713.764813.929114.084114.230214.368214.49831.06000.54540.37410.28860.23740.20340.17910.16100.14700.13590.12680.11930.11300.10760.10300.09900.09550.09240.08960.08720.08500.08310.08130.07970.07820.07690.07570.07460.07360.07270.07180.07100.07030.06960.06901.0000.48540.31410.22860.17740.14340.11910.10100.08700.07590.06680.05930.05300.04760.04300.03900.03550.03240.02960.02720.02500.02310.02130.01970.01820.01690.01570.01460.01360.01270.01180.01100.01030.00960.00907%的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 91011121314151617181920212223242526272829303132333435 1.0701.1451.2251.3111.4031.5011.6061.7181.8381.9672.1052.2522.4102.5972.7592.9523.1593.3803.6173.8704.1414.4304.7415.0725.4275.8076.2146.6497.1147.6128.1458.7159.3259.97810.6770.93460.87340.81630.76290.71300.66640.62280.52800.54390.50840.47510.44400.41500.38780.36250.33870.31660.29590.27650.25840.24150.22570.21100.19720.18430.17220.16090.15040.14060.13140.12280.11480.10720.10020.09371.0002.0703.2154.4405.7517.1538.64510.26011.97813.81615.78417.88820.14122.55025.12927.88830.84033.99937.37940.99644.86549.00653.43658.17763.24968.67674.48480.69887.34794.461102.073110.218118.933128.259138.2370.93461.80802.62343.38724.10024.76655.38935.97136.51527.02367.49877.94278.35778.74559.10799.44679.763210.059110.335610.594010.835511.061311.272211.469311.653611.825811.986712.137112.277712.409112.531812.646612.753812.854012.94771.07000.55310.38110.29520.24390.20980.18560.16750.15350.14240.13340.12590.11970.11440.10980.10590.10240.09940.09680.09440.09230.09040.08870.08720.08580.08460.08340.08240.08150.08060.07980.07910.07840.07780.07721.0000.48310.31110.22520.17390.13980.11560.09750.08350.07240.06340.05590.04970.04440.03980.03590.03240.02940.02680.02440.02230.02040.01870.01720.01580.01460.01340.01240.01150.01060.00980.00910.00840.00780.00728%的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 91011121314151617181920212223242526272829303132333435 1.0801.1661.2601.3601.4961.5871.7141.8511.9992.1592.3322.5182.7202.9373.1723.4263.7003.9964.3164.6615.0345.4375.8716.3416.8487.3967.9888.6279.31710.06310.86811.73712.67613.69014.7850.92590.85730.79380.73500.68060.63020.58350.54030.50030.46320.42890.39710.36770.34050.31530.29190.27030.25030.23170.21460.19870.18400.17030.15770.14600.13520.12520.11590.10730.09940.09200.08520.07890.07310.06761.0002.0803.2464.5065.8677.3368.92310.63712.48814.48716.64518.97721.45924.21527.15230.32433.75037.45041.44645.76250.42355.45760.89366.76573.10679.95487.35195.339103.966113.283123.346134.214145.951158.627172.3170.92591.78332.57713.31213.99274.62295.20645.74666.24696.71017.13907.53617.80388.24428.55958.85149.12169.37199.60369.818210.016810.200810.371110.528810.674810.810010.935211.051111.158411.257811.349811.435011.513911.586911.65461.08000.56080.38800.30190.25050.21630.19210.17400.16010.14900.14010.13270.12650.12130.11680.11300.10960.10670.10410.10190.09980.09800.09640.09500.9370.09250.09150.09050.08960.08880.08810.08750.08690.08630.08581.00000.40800.30800.22190.17050.13630.11210.09400.08010.06900.06010.05270.04650.04130.03680.03300.02960.02670.02140.02190.01980.01800.01640.01500.01370.01250.01150.01050.00960.00880.00810.00750.00690.00630.00589%的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 91011121314151617181920212223242526272829303132333435 1.0901.1881.2951.4121.5391.6771.8281.9932.1722.3672.5802.8133.0663.3423.6423.9704.3284.7175.1425.6046.1096.6597.2587.9118.6239.39910.24511.16712.17213.26814.46215.76317.18218.72820.4140.91740.84170.77220.70840.64990.59630.54700.50190.46040.42240.38750.35550.32620.29930.27450.25190.23110.21200.19450.17840.16370.15020.13780.12640.11600.10640.09760.08960.08220.07540.06920.06340.05820.05340.04901.0002.0903.2784.5735.9857.5239.20011.02813.02115.19317.56020.14122.95326.01929.36133.00336.97441.30146.01851.16056.76562.87369.53276.79084.70193.324102.723112.968124.135136.308149.575164.037179.800196.982215.7110.91741.75912.53133.23973.88974.48595.03305.53485.99536.41776.80527.16077.48697.78628.06078.31268.54368.75568.95019.12869.20239.44249.58029.70669.82269.929010.026610.116110.198310.273710.342810.406310.464510.517810.5681.09000.56850.39510.30870.25710.22290.19870.18070.16680.15580.14700.13970.13360.12840.12410.12030.11710.11420.11170.10960.10760.10590.10440.10300.10180.10070.09970.09890.09810.09730.09670.09610.09560.09510.09461.00000.47850.30510.21870.16710.13290.10870.09070.07680.06580.05700.04970.04360.03840.03410.03030.02710.02420.02170.01960.01760.01590.01440.01300.01180.01070.00970.00890.00810.00730.00670.00610.00560.00510.004610%的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 91011121314151617181920212223242526272829303132333435 1.1001.2101.3311.4641.6111.7721.9492.1442.3582.5942.8533.1383.4523.7984.1774.5955.0545.5606,1166.7287.4008.1408.9549.85010.83511.91813.11014.42115.86317.44919.19421.11423.22525.54828.1020.90910.82650.75130.68800.62990.56450.51320.46650.42410.38560.35050.31860.28970.26330.23940.21760.19790.17990.16350.14870.13510.12290.11170.10150.09230.08390.07630.06940.06300.05730.05210.04740.04310.03920.03561.0002.1003.3104.6416.1057.7169.48711.43613.57915.93718.53121.38424.52327.97531.77235.95040.54545.59951.15957.27564.00371.40379.54388.49798.347109.182121.100134.210148.631164.494181.943201.138222.252245.477271.0240.90911.73552.48693.16993.79084.35534.86845.33495.75906.14466.49516.81377.10347.36677.60617.82378.02168.20148.36498.51368.64878.77168.88328.98489.07719.16109.23729.30669.36969.42699.47909.52649.56949.60869.64421.10000.57620.40210.31550.26380.22960.20540.18750.17370.16280.15400.14680.14080.13580.13150.12780.12470.12190.11960.11750.11560.11400.11260.11130.11020.10920.10830.10750.10670.10610.10550.10500.10450.10410.10371.00000.47620.30210.21550.16380.12960.10540.08750.07370.06280.05400.04680.04080.03580.03150.02780.02470.02190.01960.01750.01560.01400.01260.01130.01020.00920.00830.00750.00670.00610.00550.00500.00450.00410.003712%的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 91011121314151617181920212223242526272829303132333435 1.1201.2541.4051.5741.7621.9742.2112.4762.7733.1063.4793.8964.3644.8875.4746.1306.8667.6908.6139.64610.80412.10013.55215.17917.00019.04021.32523.88426.75029.96033.55537.58242.09247.14352.8000.89290.79720.71180.63550.56740.50660.45240.40390.36060.32200.28750.25670.22920.20460.18270.16310.14570.13000.11610.10370.09260.08270.07380.06590.05880.05250.04690.04190.03740.03340.02980.02660.02380.02120.01891.0002.1203.3744.7796.3538.11510.08912.30014.77617.54920.65524.13328.02932.39337.28042.75248.88455.75063.44072.05281.69992.503104.603118.155133.334150.334169.374190.699214.583421.333271.293304.848342.429384.521431.6640.89291.69012.40183.03743.60484.11144.56384.96765.32835.65025.93776.19446.42366.62826.81096.97407.11967.24977.36587.46957.56207.64477.71847.78437.84317.89577.94267.98448.02188.05528.08508.11168.13548.15668.17551.12000.59170.41640.32920.27740.24320.21910.20130.18770.17700.16840.16140.15570.15090.14680.14340.14050.13790.13580.13390.13230.13080.12960.12850.12750.12670.12590.12530.12470.12420.12370.12330.12290.12260.12231.00000.47170.29640.20920.15740.12320.09910.08130.06770.05700.04840.04140.03570.03090.02680.02340.02050.01790.01580.01390.01230.01080.00960.00850.00750.00670.00590.00530.00470.00420.00370.00330.00290.00260.002315%的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 910111213141516171819202122232425262728293031323334351.1501.3231.5211.7492.0112.3132.6603.0593.5184.0464.6525.3506.1537.0768.1379.35810.76112.37514.23216.36718.82221.64524.89128.62532.91937.85743.53550.06657.57566.21276.14487.565100.700115.805133.1760.86960.75620.65750.57180.49720.43230.37590.32690.28430.24720.21500.18690.16520.14130.12290.10690.09290.08080.07030.06110.05310.04620.04020.03490.03040.02640.02300.02000.01740.01510.01310.01140.00990.00860.00751.0002.1503.4734.9936.7428.75411.06713.72716.78620.30424.34929.00234.35240.50547.58055.71765.07575.83688.212102.444118.810137.632159.276184.168212.793245.712283.569327.104377.170434.745500.957577.100664.666765.365881.1700.86961.62572.28322.85503.35223.78454.16044.48734.77165.01885.23375.42065.58325.72455.84745.95426.04726.12806.19826.25936.31256.35876.39886.43386.46426.49066.51356.53356.55096.56606.57916.59056.60056.60916.61661.15000.61510.43800.35030.29830.26420.24040.22290.20960.19930.19110.18450.17910.17470.17100.16800.16540.16320.16130.15980.15840.15730.15630.15540.15470.15410.15350.15310.15270.15230.15200.15170.15150.15130.15111.00000.46510.28800.20030.14830.11420.09040.07290.05960.04930.04110.03450.02910.02470.02100.01800.01540.01230.01130.00980.00840.00730.00630.00540.00470.00410.00350.00310.00270.00230.00200.00170.00150.00130.001120%的复利系数表年份一次支付等额系列终值系数现值系数年金终值系数年金现值系数资本回收系数偿债基金系数n F/P, i,n P/F, i,n F/A, i,n P/A, i,n A/P, i,n A/F, i,n1 2 3 4 5 6 7 8 910111213141516171819202122232425262728293031323334351.2001.4401.7282.0742.4882.9863.5834.3005.1606.1927.4308.91610.69912.83915.40718.48822.18626.62331.94838.33846.00555.20666.24779.49795.396114.475137.371164.845197.814237.376284.852341.822410.186492.224590.6680.83330.68450.57870.48230.40190.33490.27910.23260.19380.16150.13460.11220.09350.07790.06490.05410.04510.03760.03130.02610.02170.01810.01510.01260.01050.00870.00730.00610.00510.00420.00350.00290.00240.00200.00171.0002.2003.6405.3687.4429.93012.91616.49920.79925.95932.15039.58148.49759.19672.03587.442105.931128.117154.740186.688225.026271.031326.237392.484471.981567.377681.853819.223984.0681181.8821419.2581704.1092045.9312456.1182948.3410.83331.52782.10652.58872.99063.32553.60463.83724.03104.19254.32714.43924.53274.61064.76554.72964.77464.81224.84354.86964.89134.90944.92454.93714.94764.95634.96364.96974.97474.97894.98254.98544.98784.98994.99151.20000.65460.47470.38630.33440.30070.27740.26060.24810.23850.23110.22530.22060.21690.21390.21140.20950.20780.20650.20540.20450.20370.20310.20260.20210.20180.20150.20120.20100.20090.20070.20060.20050.20040.20031.00000.45460.27470.19630.13440.10070.07740.06060.04810.03850.03110.02530.02060.01690.01390.01140.00950.00780.00650.00540.00450.00370.00310.00260.00210.00180.00150.00120.00100.00090.00070.00060.00050.00040.0003。
1234561项目总投资3535.152100.00540.30130.48120.65110.83101.001.1建设投资2100.002100.001.2财务费用1035.15140.30130.48120.65110.83101.001.3流动资金400.00400.002资金筹措50092.002100.004366.003966.003966.003966.003966.002.1资本金300.00300.002.2银行借款2200.001800.00400.002.3营业收入47592.003966.003966.003966.003966.003966.001234561外购原材料24744.002062.002062.002062.002062.002062.002外购燃料、动力6036.00503.00503.00503.00503.00503.003工资及福利费3064.32255.36255.36255.36255.36255.364修理费1008.0084.0084.0084.0084.0084.005制造费用761.4763.4663.4663.4663.4663.466管理费用951.8479.3279.3279.3279.3279.32项目总投资使用计划与资金筹措表 单位：万元序号项目合计合计总成本费用估算表 单位：万元序号项目名称7销售费用761.4763.4663.4663.4663.4663.468财务费用1035.15140.30130.48120.65110.83101.008.1利息支出1035.15140.30130.48120.65110.83101.008.1.1流动资金借款利息268.8022.4022.4022.4022.4022.408.1.2长期借款利息766.35117.90108.0898.2588.4378.609折旧费2016.00168.00168.00168.00168.00168.0010总成本费用(1+2+3+4+5+6+7+8)40378.253418.893409.073399.243389.423379.5911经营成本（9-7.1-8）37327.103110.593110.593110.593110.593110.591234561营业收入47592.003966.003966.003966.003966.003966.002营业税金及附加285.8023.8223.8223.8223.8223.822.1城市维护建设税200.0616.6716.6716.6716.6716.672.2教育附加费85.747.157.157.157.157.153增值税2858.04238.17238.17238.17238.17238.173.1增值税销项8090.64674.22674.22674.22674.22674.223.2增值税进项5232.60436.05436.05436.05436.05436.05营业收入、营业税金及附加和增值税估算表 单位：万元序号项目名称合计利润与利润分配表单位：万元序号项目名称合计123456 1营业收入47592.003966.003966.003966.003966.003966.002营业税金及附加285.8023.8223.8223.8223.8223.823增值税2858.04238.17238.17238.17238.17238.174总成本费用40378.253418.893409.073399.243389.423379.595利润总额（1-2-3-4）4069.90285.12294.95304.77314.60324.426所得税1343.0794.0997.33100.57103.82107.067净利润（5-6）2726.83191.03197.61204.20210.78217.368盈余公积金272.6819.1019.7620.4221.0821.749公益金163.6111.4611.8612.2512.6513.0410未分配利润2290.54160.47166.00171.53177.05182.5811息税前利润5105.05425.42425.42425.42425.42425.4212息税折旧摊销前利润7121.05593.42593.42593.42593.42593.42项目投资现金流量表单位：万元序号项目名称合计123456 1现金流入48076.003966.003966.003966.003966.003966.001.1销售收入47592.003966.003966.003966.003966.003966.001.2回收固定资产余值84.001.3回收流动资金400.002现金流出42970.952100.003772.583372.583372.583372.583372.582.1建设投资（含建设期利息）2100.002100.002.2流动资金400.00400.002.3经营成本37327.103110.593110.593110.593110.593110.59 2.4增值税2858.04238.17238.17238.17238.17238.17 2.5营业税金及附加285.8023.8223.8223.8223.8223.823所得税前现金流量（1-2）-2100.00193.42593.42593.42593.42593.424累计所得税前净现金流量-2100.00-1906.58-1313.16-719.74-126.32467.105所得税94.0997.33100.57103.82107.066所得税后现金流量（3-5）-2100.0099.33496.09492.85489.60486.367累计所得税后净现金流量-2100.00-2000.67-1504.58-1011.73-522.13-35.77789101191.1881.3571.5361.7051.8891.1881.3571.5361.7051.883966.003966.003966.003966.003966.003966.003966.003966.003966.003966.00789101112132062.002062.002062.002062.002062.002062.002062.00503.00503.00503.00503.00503.00503.00503.00255.36255.36255.36255.36255.36255.36255.3684.0084.0084.0084.0084.0084.0084.0063.4663.4663.4663.4663.4663.4663.4679.3279.3279.3279.3279.3279.3279.32121342.0532.23单位：万元表1计算期3966.003966.0042.0532.23计算期3966.003966.00单位：万元表263.4663.4663.4663.4663.4663.4663.4691.1881.3571.5361.7051.8842.0532.2391.1881.3571.5361.7051.8842.0532.2322.4022.4022.4022.4022.4022.4022.4068.7858.9549.1339.3029.4819.659.83168.00168.00168.00168.00168.00168.00168.003369.773359.943350.123340.293330.473320.643310.823110.593110.593110.593110.593110.593110.593110.59表3789101112133966.003966.003966.003966.003966.003966.003966.0023.8223.8223.8223.8223.8223.8223.8216.6716.6716.6716.6716.6716.6716.677.157.157.157.157.157.157.15238.17238.17238.17238.17238.17238.17238.17674.22674.22674.22674.22674.22674.22674.22436.05436.05436.05436.05436.05436.05436.05算表 单位：万元计算期7891011123966.003966.003966.003966.003966.003966.0023.8223.8223.8223.8223.8223.82238.17238.17238.17238.17238.17238.173369.773359.943350.123340.293330.473320.64334.25344.07353.90363.72373.55383.37110.30113.54116.79120.03123.27126.51223.94230.53237.11243.69250.28256.8622.3923.0523.7124.3725.0325.6913.4413.8314.2314.6215.0215.41188.11193.64199.17204.70210.23215.76425.42425.42425.42425.42425.42425.42593.42593.42593.42593.42593.42593.42表5789101112133966.003966.003966.003966.003966.003966.004450.003966.003966.003966.003966.003966.003966.003966.00单位：万元表4计算期13393.20129.75263.4426.343966.0023.82238.173310.82 单位：万元计算期15.81221.29425.42593.4284.00400.00 3372.583372.583372.583372.583372.583372.583372.583110.593110.593110.593110.593110.593110.593110.59 238.17238.17238.17238.17238.17238.17238.17 23.8223.8223.8223.8223.8223.8223.82 593.42593.42593.42593.42593.42593.421077.42 1060.531653.952247.372840.793434.214027.635105.05 110.30113.54116.79120.03123.27126.51129.75 483.12479.88476.64473.39470.15466.91947.67 447.35927.231403.871877.262347.412814.323761.98。
