1、奖励及福利基金0%进销项增值税率17%项目收益所得税率25%税后盈余公积金10%财务内部收益率136.3%136.3%公益金0%净现值1352.31352.3贴现率12%投资回收期2.002.00短期贷款利率6.00%不含税产品营业收入2898不含税直接成本2150资本金收益税后财务内部收益率铺底比率11.3%11.3%税后财务净现值毛利率18.03%18.03%工资及福利费100流动资金90表表8-28-2 行行业业企企业业营营业业收收入入资资金金率率增值税退税率0.0%摊销费用0年度估算值2010年收入补贴率0.0%从价消费税率0%营业收入资金率12.90%13.9%序序号号项项目目名名称2、称建建设设期期生生产产经经营营期期1 12 23 3附表2 投资 计 划 与 资金 筹 措 表1项目投入总资金240.0150.054.036.01.1固定资产建设投资150.0150.01.2流动资金90.00.054.036.01.3投资方向调节税0.02资金筹措240.0150.054.036.02.1项目总投资240.0150.027.00.02.1.1固定资产建设投资150.0150.00.00.02.1.2铺底流动资金27.00.027.02.2流动资金贷款63.027.036.0当期流动资金贷款63.00.027.036.0累积流动资金贷款27.063.0附表3：成本表生产负荷63、0%80%1直接成本1290.01720.01.1外购原料99.8%1287.41716.61.2燃料及动力费0.2%2.63.42工资及福利费60.080.03修理费2.5%3.83.84折旧费105.0%14.314.35摊销费0.00.06利息支出1.63.86.1总投资贷款利息0.00.06.2流动资金贷款利息1.63.87其它费用111.3148.47.1其它营业费用2.0%34.846.47.2其它制造费用5%64.586.07.3其它管理费用20.0%12.016.0总成本费用2309.01480.91970.19可变成本1290.01720.010固定成本190.9250.114、1经营成本2293.11465.01952.1附表4 销售收入、销售税金及附加和增值税估算表1产品营业收入2724.11738.82318.42增值税119.576.3101.73销售税金及附加12.07.610.23.1城市维护建设税5.37.13.2教育费附加2.33.13.3消费税0.00.0附表5 损益和利润分配表1产品营业收入27241.21738.82318.42退税及补贴0.00.00.03销售税金及附加119.57.610.24总成本费用23090.11480.91970.15利润总额4031.6403.2250.3338.16所得税1007.9100.862.684.57税后5、利润3023.7302.4187.7253.68奖励及福利基金0.00.00.09盈余公积金302.418.825.410盈余公益金0.00.00.011可供投资者分配的利润 2721.30.0168.9228.212未分配利润2721.30.0168.9228.213累计未分配利润0.0168.9397.1项目财务现金流量表1现金流入27248.70.01738.82318.41.1产品营业收入27241.20.01738.82318.41.2退税及补贴0.00.00.01.3回收固定资产余值7.51.4回收流动资金0.02现金流出24148.3150.01589.22082.82.1固定资6、产投资0.0150.00.00.02.2流动资金90.00.054.036.02.3经营成本22930.80.01465.01952.12.4销售税金及附加119.57.610.22.5所得税1007.90.062.684.53净现金流量3100.4-150.0149.6235.64累计净现金流量-150.0-0.4235.25税前净现金流量-150.0212.1320.16累计税前净现金流量-150.062.1382.3税后税前财务内部收益率136.3%178.2%净现值(i=8%)1352.31842.5投资回收期2.001.29项目资本金财务现金流量表1现金流入0.01738.823187、.41.1产品营业收入0.01738.82318.41.2退税及补贴0.00.01.3回收固定资产余值1.4回收流动资金2现金流出240.01536.82050.62.1项目资本金240.00.00.02.2借款利息支付0.01.63.82.3借款本金偿还0.00.02.3.1总投资借款本金偿还运营第5年2.3.2流动资金借款本金偿还 运营第5年2.4经营成本1465.01952.12.5销售税金及附加7.610.22.6所得税0.062.684.53净现金流量-240.0202.0267.8税后财务内部收益率103.56%税后财务净现值(i=8%)1298.3附表4 销售收入、销售税金及附加8、和增值税估算表项项目目数数值值固固定定资资产产投投资资税前项目总投资240.0240.0基建投资设备投资178.2%178.2%固定资产建设投资150858565651842.51842.5铺底流动资金27.01.291.29自筹资本金240.0240.0银行贷款0.0贷款利率6.00%6.00%103.56%评评价价指指标标1,298.27投资利润率投资利税率销售利润率税税金金总总额额179.9%179.9%238.2%238.2%14.9%14.9%247.8247.8资本金投资利润率资本金投资利税率179.9%179.9%238.2%238.2%2011年2012年77494.312.69、%12.2%12.9%4 45 56 67 78 89 90.00.0600000.00.03500.00.00.060000.00.00.00.00.00.063.063.063.0100%100%100%100%100%100%2150.02150.02150.02150.02150.02150.02145.72145.72145.72145.72145.72145.74.34.34.34.34.34.3100.0100.0100.0100.0100.0100.03.83.83.83.83.83.814.314.314.314.314.314.30.00.00.00.00.00.03.8310、.83.80.00.00.00.00.00.03.83.83.80.00.00.0185.5185.5185.5185.5185.5185.558.058.058.058.058.058.0107.5107.5107.5107.5107.5107.520.020.020.020.020.020.02457.22457.22457.22453.52453.52453.52150.02150.02150.02150.02150.02150.0307.2307.2307.2303.5303.5303.52439.22439.22439.22439.22439.22439.22898.02898.0211、898.02898.02898.02898.0127.2127.2127.2127.2127.2127.212.712.712.712.712.712.78.98.98.98.98.98.93.83.83.83.83.83.80.00.00.00.00.00.02898.02898.02898.02898.02898.02898.00.00.00.00.00.00.012.712.712.712.712.712.72457.22457.22457.22453.52453.52453.5428.0428.0428.0431.8431.8431.8107.0107.0107.0108.0108.012、108.0321.0321.0321.0323.9323.9323.90.00.00.00.00.00.032.132.132.132.432.432.40.00.00.00.00.00.0288.9288.9288.9291.5291.5291.5288.9288.9288.9291.5291.5291.5686.1975.01263.91555.41846.92138.42898.02898.02898.02898.02898.02898.02898.02898.02898.02898.02898.02898.00.00.00.00.00.00.02558.92558.92558.925513、9.92559.92559.90.00.00.00.02439.22439.22439.22439.22439.22439.212.712.712.712.712.712.7107.0107.0107.0108.0108.0108.0339.1339.1339.1338.1338.1338.1574.2913.31252.41590.51928.62266.7446.1446.1446.1446.1446.1446.1828.31274.41720.52166.52612.63058.72898.02898.02898.02898.02898.02898.02898.02898.02898.014、2898.02898.02898.00.00.00.00.00.00.02562.72562.72625.72559.92559.92559.90.00.03.83.83.80.00.00.00.00.063.00.063.02439.22439.22439.22439.22439.22439.212.712.712.712.712.712.7107.0107.0107.0108.0108.0108.0335.3335.3272.3338.1338.1338.1利税571.710101111100%100%2150.02150.02145.72145.74.34.3100.0100.03.8315、.814.314.30.00.00.00.00.00.0185.5185.558.058.0107.5107.520.020.02453.52453.52150.02150.0303.5303.52439.22439.22898.02898.0127.2127.212.712.78.98.93.83.80.00.02898.02898.00.00.012.712.72453.52453.5431.8431.8108.0108.0323.9323.90.00.032.432.40.00.0291.5291.5291.5291.52429.92721.32898.02905.52898.0289816、.00.00.07.50.00.02559.92559.92439.22439.212.712.7108.0108.0338.1345.62604.82950.4446.1453.63504.83958.32898.02905.52898.02898.00.00.07.50.02559.92559.90.00.02439.22439.212.712.7108.0108.0338.1345.6项项目目财财务务评评价价主主要要数数据据汇汇总总表表表表9-99-9 项项目目财财务务评评价价主主要要数数据据汇汇总总表表序号名称单位数值备注1项目投入总资金万元240.01.1固定资产建设投资万元150.17、01.2流动资金万元90.02项目总投资万元240.02.1固定资产建设投资万元150.02.2铺底流动资金万元27.03年营业收入万元2724.1建设期平均值4年总成本费用万元2309.0建设期平均值5年增值税万元119.5建设期平均值6年销售税金及附加万元12.0建设期平均值7年利润总额万元403.2建设期平均值8所得税万元100.8建设期平均值9年税后利润万元302.4建设期平均值10投资利润率（）179.9%11投资利税率（）238.2%12资本金投资利润率（）179.9%13资本金投资利税率（）238.2%14销售利润率（）14.9%15税后财务内部收益率（全部投资）136.3%1618、税前财务内部收益率（全部投资）178.2%17税后财务净现值FNPV（I=12%）万元1352.318税前财务净现值FNPV（I=12%）万元1842.519税后投资回收期年2.00含建设期20税前投资回收期年1.29含建设期21盈亏平衡点（生产能力利用率）41.27%表表8-18-1 固固定定资资产产投投资资 单位:万元项目投资额所占比例土建工程费（含配套设施）8556.7%设备投资费（含设备安装费）6543.3%固定资产投资合计150100%投投 资资 计计 划划 与与 资资 金金 筹筹 措措 表表表表8383 投投资资计计划划与与资资金金筹筹措措表表（单单位位：万万元元）项目利率合计建设19、期生产经营期1231项目投入总资金24015054361.1固定资产建设投资150150001.2流动资金90054361.3投资方向调节税00002资金筹措24015054362.1项目总投资2401502702.1.1固定资产建设投资150150002.1.2铺底流动资金2702702.2流动资金贷款63027363项目总投资来源2403.1自筹资本金2403.2银行贷款6.00%0备注建设投资包含建设期（无产出年）利息；总总成成本本费费用用估估算算表表表表9-29-2 总总成成本本费费用用估估算算表表单单位位:万万元元序号项 目生产经营期23456780生产负荷60%80%100%10020、%100%100%100%1直接成本1290.01720.02150.02150.02150.02150.02150.01.1外购原料1287.41716.62145.72145.72145.72145.72145.71.2燃料及动力费2.63.44.34.34.34.34.32工资及福利费60.080.0100.0100.0100.0100.0100.03修理费3.83.83.83.83.83.83.84折旧费14.314.314.314.314.314.314.35摊销费0.00.00.00.00.00.00.06利息支出1.63.83.83.83.80.00.06.1总投资贷款利息0.021、0.00.00.00.00.00.06.2流动资金贷款利息1.63.83.83.83.80.00.07其它费用111.3148.4185.5185.5185.5185.5185.57.1其它营业费用34.846.458.058.058.058.058.07.2其它制造费用64.586.0107.5107.5107.5107.5107.57.3其它管理费用12.016.020.020.020.020.020.00总成本费用1480.91970.12457.22457.22457.22453.52453.59可变成本1290.01720.02150.02150.02150.02150.02150.22、010固定成本190.9250.1307.2307.2307.2303.5303.511经营成本1465.01952.12439.22439.22439.22439.22439.21产品营业收入1738.82318.42898.02898.02898.02898.02898.0表表9-19-1 主主要要原原辅辅材材料料和和动动力力成成本本表表（不不含含税税）91011生产经营期100%100%100%序序号号项项目目名名称称第第2 2年年第第3 3年年第第4-114-11年年2150.02150.02150.0生产负荷60%80%100%2145.72145.72145.71直接成本1290123、72021504.34.34.31.1外购原料1287.421716.562145.7100.0100.0100.01.2燃料及动力费 2.583.444.33.83.83.814.314.314.30.00.00.00.00.00.00.00.00.00.00.00.0185.5185.5185.558.058.058.0107.5107.5107.520.020.020.02453.52453.52453.52150.02150.02150.0303.5303.5303.52439.22439.22439.22898.02898.02898.0销售收入、销售税金及附加和增值税估算表营营业业24、收收入入、销销售售税税金金及及附附加加估估算算表表（单单位位：万万元元）序序号号项项目目名名称称建建设设期期生生产产经经营营期期1 12 23 34 45 56 67 78 8生产负荷60%80%100%100%100%100%100%1产品营业收入1738.82318.4289828982898289828982增值税76.296101.728 127.16127.16127.16127.16127.163销售税金及附加7.629610.1728 12.71612.71612.71612.71612.7163.1城市维护建设税5.340727.12096 8.90128.90128.901225、8.90128.90123.2教育费附加2.33.13.83.83.83.83.83.3消费税0.00.00.00.00.00.00.0表表9-39-3 营营业业收收入入、销销售售税税金金及及附附加加估估算算表表序序号号项项目目名名称称生生产产经经营营期期9 910101111第第2 2年年第第3 3年年第第6-126-12年年100%100%100%生产负荷60%80%100%2898289828981产品营业收入 1738.82318.42898.0127.16127.16127.162增值税76.3101.7127.212.71612.71612.7163销售税金及附加7.610.21226、.78.90128.90128.90123.1城市维护建设税5.37.18.93.83.83.83.2教育费附加 2.33.13.80.00.00.03.3消费税0.00.00.0损损益益和和利利润润分分配配表表表表9-49-4 损损益益和和利利润润分分配配表表（单单位位：万万元元）序序号号项项目目合合计计建建设设期期生生产产经经营营期期1 12 23 34 45 56 61产品营业收入27241.201738.82318.42898.02898.02898.02退税及补贴000.00.00.00.00.03销售税金及附加119.5100.79014 7.610.212.712.712.73总27、成本费用23090.1302.37042 1480.91970.12457.22457.22457.24利润总额4031.6#REF!250.3338.1428.0428.0428.05所得税1007.9062.684.5107.0107.0107.06税后利润3023.70187.7253.6321.0321.0321.07奖励及福利基金0.000.00.00.00.00.08盈余公积金302.4018.825.432.132.132.19盈余公益金0.000.00.00.00.00.010可供投资者分配的利润2721.30168.9228.2288.9288.9288.911未分配利润2728、21.30168.9228.2288.9288.9288.912累计未分配利润0.00168.9397.1686.1975.01263.97 78 89 9101011112898.02898.02898.02898.02898.00.00.00.00.00.012.712.712.712.712.72453.52453.52453.52453.52453.5431.8431.8431.8431.8431.8108.0108.0108.0108.0108.0323.9323.9323.9323.9323.90.00.00.00.00.032.432.432.432.432.40.00.00.029、0.00.0291.5291.5291.5291.5291.5291.5291.5291.5291.5291.51555.41846.92138.42429.92721.3项项目目财财务务现现金金流流量量表表表表9-69-6 项项目目财财务务现现金金流流量量表表（单单位位：万万元元）序序号号项项目目合合计计建建设设期期生生产产经经营营期期1 12 23 34 45 56 6生产负荷生产负荷60%80%100%100%100%1现金流入27248.701738.8 2318.42898289828981.1产品营业收入27241.201738.8 2318.42898289828981.2退税及30、补贴00000001.3回收固定资产余值7.50000001.4回收流动资金00000002现金流出24148.25581501589.2 2082.8106 2558.9372558.937 2558.942.1固定资产投资0150000002.2流动资金90054360002.3经营成本22930.824014651952.1182439.212439.212439.212.4销售税金及附加119.530407.6296 10.172812.71612.71612.7162.5所得税1007.9014062.569 84.5198107.011107.011107.0113净现金流量31031、0.4442-150149.58 235.5894339.063339.063339.0634累计净现金流量0-150-0.424 235.1652574.2282913.2912 1252.355税前净现金流量0-150212.14 320.1092446.074446.074446.0746累计税前净现金流量0-15062.144 382.2536828.32761274.402 1720.480税后税前财务内部收益率136.29%178.15%净现值(i=8%)1352.31842.5投资回收期2.001.297 78 89 910101111100%100%100%100%100%2832、982898289828982905.52898289828982898289800000表表9-59-5 财财务务评评价价指指标标一一览览表表00007.5指标税后税前00000内部收益率 136.29%178.15%2559.88 2559.88 2559.8822559.8822559.882净现值1352.31842.500000投资回收期 2.001.29000002439.21 2439.21 2439.212439.212439.2112.71612.71612.71612.71612.716107.956 107.956 107.956107.956107.956338.11833、 338.118 338.118338.118345.6181590.47 1928.59 2266.7082 2604.8262 2950.4442446.074 446.074 446.074446.074453.5742166.55 2612.62 3058.6976 3504.7716 3958.3456项项目目资资本本金金财财务务现现金金流流量量表表表表9-79-7 项项目目资资本本金金财财务务现现金金流流量量表表（单单位位：万万元元）序序号号项项 目目建建设设期期生生产产经经营营期期1 12 23 34 45 56 67 7生产负荷60%80%100%100%100%100%1现金34、流入0.01738.82318.42898.02898.02898.02898.01.1产品营业收入0.01738.82318.42898.02898.02898.02898.01.2退税及补贴0.00.00.00.00.00.00.01.3回收固定资产余值0.00.00.00.00.00.00.01.4回收流动资金0.00.00.00.00.00.00.02现金流出240.01536.82050.62562.72562.72625.72559.92.1项目资本金240.00.00.00.00.00.00.02.2借款利息支付0.01.63.83.83.83.80.02.3借款本金偿还0.0035、.00.00.00.063.00.02.3.1 总投资借款本金偿还0.00.00.00.00.00.00.02.3.2 流动资金借款本金偿还0.00.00.00.00.063.00.02.4经营成本0.01465.01952.12439.22439.22439.22439.22.5销售税金及附加0.07.610.212.712.712.712.72.6所得税0.062.684.5107.0107.0107.0108.03净现金流量-240.0202.0267.8335.3335.3272.3338.10税后财务内部收益率103.56%0税后财务净现值(i=8%)1298.38 89 9101036、1111100%100%100%100%2898.02898.02898.02905.52898.02898.02898.02898.00.00.00.00.00.00.00.07.50.00.00.00.02559.92559.92559.92559.90.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.02439.22439.22439.22439.212.712.712.712.7108.0108.0108.0108.0338.1338.1338.1345.6表表9-89-8 5 5年年还还贷贷计计划划（单单位位：万万元元37、）序序号号项项目目合合计计1 12 23 34 41项目总投资2401.1固定资产投资1501500001.2铺底流动资金2727002贷款总计2402.1总投资贷款02.1.1应付利息00002.1.2应还本金02.2流动资金贷款632.2.1应付利息16.741.623.783.782.2.2应还本金633 3资资金金来来源源1351.917781351.91778184.8184.8246.2246.2307.0307.03.1当期可用于还本的利润1263.92778168.9228.2288.93.2当期可用于还本的折旧及摊销71.2514.314.314.33.3可用于还本的利息费用38、16.741.63.83.83.4可用于还本的其他资金00.00.00.04 4资资金金运运用用1351.917781351.91778184.8184.8246.2246.2307.0307.04.1用于维持运营的投资00.00.00.04.2利息偿还16.741.63.83.84.2.1其中:总投资借款利息偿还00.00.00.04.2.2其中:流动资金借款利息偿还16.741.63.83.84.3本金偿还630.00.00.04.3.1其中:总投资借款本金偿还00.00.00.04.3.2其中:流动资金借款本金偿还630.00.00.04.4当期结余资金1272.17778183.22439、2.5303.24.4*累计结余资金183.2425.6728.85可用于支付利息的税息前利润1889.2256251.9341.9431.86可用于还本付息的资金1351.91778184.8246.2307.07利息备付率(%)155499044114248偿债备付率(%)11407.76514.18120.69备注建设期（无产出年）利息已用自有资金支付，不列入还贷计划；5 56 600003.783.7863307.0307.0307.0307.0288.9288.914.314.33.83.80.00.0307.0307.0307.0307.00.00.03.83.80.00.03.840、3.80.063.00.00.00.063.0303.2240.21032.01272.2431.8431.8307.0307.011424114248120.68120.6建设期（无产出年）利息已用自有资金支付，不列入还贷计划；产能0%10%20%30%40%50%60%总成本114.3348.2582.1816.01049.91283.91517.8可变成本0.0215.0430.0645.0860.01075.01290.0固定成本114.3133.2152.1171.0189.9208.9227.8营业收入0.0289.8579.6869.41159.21449.01738.8可变成本41、2150初始固定成本114.2510%加成215差额10%加成18.921盈盈亏亏平平衡衡表表110%100%90%80%70%60%50%40%30%20%10%0%0 500 1000 1500 2000 2500 3000 3500 y y =2339.21x2339.21x +114.25114.25y y =2898x2898x -4.55E-134.55E-13总成本可变成本固定成本营业收入Linear(总成本)Linear(可变成本)Linear(固定成本)Linear(营业收入)70%80%90%100%1751.71985.62219.52453.5产能总成本可变成本固定成本42、1505.01720.01935.02150.00%114.30.0114.3246.7265.6284.5303.510%348.2215.0133.22028.62318.42608.22898.020%582.1430.0152.130%816.0645.0171.040%1049.9860.0189.9营业收入289850%1283.91075.0208.910%加成289.860%1517.81290.0227.870%1751.71505.0246.780%1985.61720.0265.690%2219.51935.0284.5100%2453.52150.0303.51450043、0115035299652471盈盈亏亏平平衡衡表表110%100%90%80%70%60%50%40%30%20%10%0%0 500 1000 1500 2000 2500 3000 3500 y y =2339.21x2339.21x +114.25114.25y y =2898x2898x -4.55E-134.55E-13总成本可变成本固定成本营业收入Linear(总成本)Linear(可变成本)Linear(固定成本)Linear(营业收入)营业收入0.0289.8579.6869.41159.21449.01738.82028.62318.42608.22898.08.2%基基准44、准方方案案基基准准指指标标总总投投资资变变化化-10%-10%-5%-5%总总投投资资240240总投资216228销销售售收收入入28982898销售收入28982898直直接接成成本本21502150直接成本21502150流流动动资资金金9090流动资金9090销销售售收收入入变变化化-10%-10%-5%-5%逐逐次次修修改改总投资240240调调整整方方案案10%10%销售收入26082753总总投投资资2000直接成本21502150销销售售收收入入145000流动资金9090直直接接成成本本105000直直接接成成本本变变化化-10%-10%-5%-5%流流动动资资金金2057545、.5总投资240240销售收入28982898直接成本19352043流动资金9090流流动动资资金金变变化化-10%-10%-5%-5%总投资240240销售收入28982898直接成本21502150流动资金8185.5表表9-89-8 敏敏感感性性分分析析表表项项目目税税后后影影响响因因素素基基准准变变化化率率内内部部收收益益率率相相对对变变化化率率基本方案0%136.29%0.00%总投资-10%339.48%149.08%-5%339.47%149.08%5%339.45%149.06%10%339.44%149.06%销售收入-10%84.00%-38.37%-5%181.34%346、3.06%5%553.04%305.78%10%800.25%487.16%直接成本-10%686.99%404.06%-5%181.34%33.06%5%211.05%54.85%10%120.92%-11.28%流动资金-10%394.49%189.45%-5%366.02%168.55%5%314.84%131.00%10%292.13%114.34%5%5%10%10%税税后后252264影影响响因因素素基基准准变变化化率率内内部部收收益益率率投投资资回回收收期期28982898计计算算数数值值10%10%1589.1%1589.1%1.081.0821502150影影响响因因素素基基47、准准变变化化率率内内部部收收益益率率投投资资回回收收期期9090总投资-10%339.5%1.975%5%10%10%-5%339.5%1.972402405%339.5%1.973043318810%339.4%1.9721502150销售收入-10%84.0%3.039090-5%181.3%2.345%5%10%10%5%553.0%1.2524024010%800.2%1.1528982898直接成本-10%687.0%1.1822582365-5%181.3%2.3490905%211.1%2.245%5%10%10%10%120.9%2.65240240流动资金-10%394.5%48、1.4928982898-5%366.0%1.65215021505%314.8%2.0494.59910%292.1%2.09税税前前投投资资回回收收期期相相对对变变化化率率内内部部收收益益率率相相对对变变化化率率投投资资回回收收期期相相对对变变化化率率2.000.00%178.15%0.00%1.290.00%1.97-1.56%606.99%240.72%1.7837.87%1.97-1.55%606.99%240.72%1.7837.87%1.97-1.54%606.99%240.72%1.7837.87%1.97-1.53%606.99%240.72%1.7837.87%3.035149、.51%132.00%-25.90%2.5799.14%2.3416.81%319.71%79.46%2.0356.63%1.25-37.36%947.12%431.64%1.8845.56%1.15-42.75%1309.48%635.04%1.9248.43%1.18-41.04%1145.98%543.27%1.9147.41%2.3416.81%319.71%79.46%2.0356.63%2.2412.07%376.70%111.45%1.375.95%2.6532.40%201.77%13.26%2.2775.61%1.49-25.72%683.31%283.56%1.8240.950、7%1.65-17.65%644.55%261.80%1.8039.58%2.042.02%570.72%220.36%1.7535.73%2.094.25%535.85%200.79%1.7232.97%税税前前内内部部收收益益率率投投资资回回收收期期4347.0%4347.0%1.981.98内内部部收收益益率率投投资资回回收收期期607.0%1.78607.0%1.78607.0%1.78607.0%1.78132.0%2.57319.7%2.03947.1%1.881309.5%1.921146.0%1.91319.7%2.03376.7%1.37201.8%2.27683.3%1.851、2644.5%1.80570.7%1.75535.9%1.72备备注注请请设设置置截截距距为为方方案案收收益益率率总投资销售收入直接成本流动资金基准收益率 方案收益率-10%339.5%84.0%687.0%394.5%12.0%136.3%-5%339.5%181.3%181.3%366.0%12.0%136.3%0%136.3%136.3%136.3%136.3%12.0%136.3%5%339.5%553.0%211.1%314.8%12.0%136.3%10%339.4%800.2%120.9%292.1%12.0%136.3%总投资销售收入直接成本流动资金基准收益率,12.0%方方案案收收益益率率,136.3%136.3%敏敏感感性性分分析析图图10%5%0%-5%-10%0%100%200%300%400%500%600%700%800%900%总投资销售收入直接成本流动资金基准收益率,12.0%方方案案收收益益率率,136.3%136.3%敏敏感感性性分分析析图图10%5%0%-5%-10%0%100%200%300%400%500%600%700%800%900%