1、财财务务分分析析产产品品方方案案备注项目用地面积184906项目地上建筑面积203397项目容积率不大于1.1建筑密度不大于25%绿化率不小于40%价价格格体体系系销售均价元/入市价格15,000.00项目总开发成本费用估算表序号项目单位成本(元/)小计(万元)合计（万元）1 土地费用5,000.00101,698.50101,698.50101,698.50101,698.501.1 土地款(含拆迁费用)5,000.00101,698.50101,698.501.3 土地契税（土地款的3%）-2 前期费用100.002,033.972,033.972,033.972.1 三通一平15.5032、15.27315.272.2 规划管理费4.8097.6397.632.3 设计费用57.101,161.401,161.402.4 其它费用22.60459.68459.683 市政基础设施费400.008,135.888,135.888,135.883.1 供电200.004,067.944,067.943.2 供热115.002,339.072,339.073.3 给、排水30.00610.19610.193.4 智能化及电视线路安装22.00447.47447.473.5 环境工程25.00508.49508.493.6 其它费用8.00162.72162.724 公共设施50.0013、,016.991,016.991,016.994.1 公共设施维修基金50.001,016.991,016.995 建安工程费1,250.0025,424.6325,424.6325,424.631 建建筑筑安安装装工工程程费费900.0018,305.7318,305.731.1 地基处理 260.005,288.325,288.321.2 土建施工400.008,135.888,135.881.3 土建监理费12.00244.08244.081.4 沉降观测8.00162.72162.721.5 质量监督费20.00406.79406.791.6 人防设施-1.7 变更及签证200.0044、,067.944,067.942设设备备安安装装工工程程费费150.003,050.963,050.962.1 机电设备安装110.002,237.372,237.372.2 机电设备调试35.00711.89711.892.3 设备监理费5.00101.70101.703环环境境工工程程费费200.004,067.944,067.946 建设开发成本合计（静态）6,800.00138,309.96138,309.967 管理费用（管理费用取开发成本的2%）2,766.208 财务费用（财务费用取开发成本的5%）6,915.509 销售费用（销售费用为销售收入的3%）10,811.8210 不5、可预见费（不可预见费取开发成本的1%）1,383.1012 投资成本费用总计160,186.58160,186.58分项总计200820092010Q1Q2Q3Q4Q1Q2Q3Q4Q1销售额（万元）360,394.06-15,254.7824,407.6430,509.5545,764.3338,136.9457,205.41实际回款额（万元）360,394.06-9,915.6015,864.9728,373.8840,425.1540,806.5250,531.44分项均价（元）200720082009Q1Q2Q3Q4Q1Q2Q3Q4Q1售售价价增增长长住宅15,000.00-15,0006、.0015,000.0015,000.0015,000.0018,750.0018,750.00销销售售进进度度对应销售面积（）00010169.8516271.7620339.730509.5520339.730509.55对应销售速度（%）0005%8%10%15%10%15%合合计计销销售售面面积积（）00010169.8516271.7620339.730509.5520339.730509.55销售回款预测核算对象项目参数销售收入（签约额）（万元）-15,254.7824,407.6430,509.5545,764.3338,136.9457,205.41一次性付款金额(万元)-4,7、576.437,322.299,152.8713,729.3011,441.0817,161.62一次性付款面积（）0003050.9554881.5286101.919152.8656101.919152.865一次性付款套数（套）000000000按揭付款金额（万元）-10,678.3417,085.3521,356.6932,035.0326,695.8640,043.78按揭付款面积（）0007118.89511390.23214237.7921356.68514237.7921356.685按揭付款套数（套）000000000其中：首付款金额（万元）50%-5,339.178,5428、.6710,678.3416,017.5113,347.9320,021.89按揭款金额（万元）50%-5,339.178,542.6710,678.3416,017.5113,347.9320,021.89按揭款金额（滞后一个月）（万元）-8,542.6710,678.3416,017.5113,347.93本期现金收入（万元）-9,915.6015,864.9728,373.8840,425.1540,806.5250,531.44按揭保证金（万元）合计2（万元）-本期可用现金收入（万元）9,915.6015,864.9728,373.8840,425.1540,806.5250,531.9、442011Q2Q3Q4Q1Q276,273.8838,136.9424,789.019,915.60-69,599.9151,484.8729,460.7815,121.308,809.63备注Q2Q3Q4Q118,750.0018,750.0024,375.0024,375.0040679.420339.710169.854067.9420339720%10%5%2%100%40679.420339.74067.94193227.1576,273.8838,136.9424,789.019,915.60-22,882.1611,441.087,436.702,974.68-12203.8210、6101.913050.9551220.38261019.10000053,391.7126,695.8617,352.316,940.92-28475.5814237.797118.8952847.558142377.9000002010200926,695.8613,347.938,676.153,470.46-26,695.8613,347.938,676.153,470.46-20,021.8926,695.8613,347.938,676.153,470.4669,599.9151,484.8729,460.7815,121.303,470.46-5,339.1769,599.91511、1,484.8729,460.7815,121.303,470.46销售税金及附加估算表序号项目合计200820092010Q1Q2Q3Q4Q1Q2Q3Q4Q1Q21 销售收入360,394.06-15,254.7824,407.6430,509.5545,764.3338,136.9457,205.4176,273.88实际收入360,394.06-9,915.6015,864.9728,373.8840,425.1540,806.5250,531.4469,599.912 营业税金及附加（6.7%）24,146.40-664.351,062.951,901.052,708.492,734.12、043,385.614,663.192.1 营业税（5.5%）19,821.67-545.36872.571,560.562,223.382,244.362,779.233,828.002.2 其他相关税费（1.2%）4,324.73-118.99190.38340.49485.10489.68606.38835.203 增值税预交（住宅按0.5%）4,687.23-76.27122.04152.55228.82190.68286.03381.374 销售净收入331,560.43-9,174.9814,679.9826,320.2837,487.8537,881.8046,859.8164,13、555.35Q3Q438,136.9424,789.0151,484.8729,460.783,449.491,973.872,831.671,620.34617.82353.53190.68123.9547,844.6927,362.972010销售项目损益表序号项目名称合计建设经营期20082009201020101 销售收入360,394.069,915.60125,470.52201,077.0023,930.932 销售税金及附加24,146.40664.358,406.5313,472.161,603.373 开发总成本138,309.96112,885.3412,712.311214、,712.31-4 管理费用2,766.202,257.71254.25254.25-5 销售费用10,811.82297.473,764.126,032.31717.936 财务费用6,915.505,644.27635.62635.62-8 利润总额177,444.18-111,833.5299,697.71167,970.3621,609.639 所得税（25%）44,361.04-27,958.3824,924.4341,992.595,402.4110 增值税4,687.2311 税后利润128,395.91-83,875.1474,773.28125,977.7716,207.2215、12 投资利润率97%97%13 投资利税率27%27%14 税后利润率70%70%增值税计算项目税金1 扣除项目(万元)73,2842 收入(万元)177,4443 增值额(万元)104,1614 增值率142%5 增值税(万元)4,687序号项目合计200720082009Q4Q1Q2Q3Q4Q1Q2Q31 1现现金金流流入入360,394.06-9,915.6015,864.9728,373.8840,425.151.1销售收入360,394.06-9,915.6015,864.9728,373.8840,425.151.2其他现金流入-2 2现现金金流流出出171,790.42-10916、,834.382,196.698,786.751,836.838,299.998,782.419,182.722.1建设投资138,309.96-101,698.502,033.978,135.881,016.996,356.166,356.166,356.162.2管理费用2,766.20-2,033.9740.68162.7220.34127.12127.12127.122.3销售费用10,811.82-297.47475.95851.221,212.752.4财务费用6,915.50-5,084.93101.70406.7950.85317.81317.81317.812.5不可预见费用17、1,383.101,016.9920.3481.3610.1763.5663.5663.562.6销售税金及附加6,499.67-364.75837.35914.00876.492.7利润总额193,290.870.00(109834.38)(2196.69)(8786.75)8,155.047,687.0219,744.0231,471.262.8增值税4,687.23-76.27122.04152.55228.822.9所得税4,832.270.00(2745.86)(54.92)(219.67)203.88192.18493.60786.783税前净现金流量-109,834.38-2,118、96.69-8,786.758,078.777,564.9819,591.4731,242.434累计税前净现金流量-109,834.38-112,031.07-120,817.82-112,739.05-105,174.07-85,582.60-54,340.175税后净现金流量-109,834.38-2,196.69-8,786.757,874.897,372.8019,097.8730,455.656累计税后净现金流量-109,834.38-112,031.07-120,817.82-112,942.92-105,570.12-86,472.25-56,016.607折现净现金流量-1019、9,834.38-2,196.69-7,987.957,158.996,093.2215,783.3625,169.968累计折现净现金流量-109,834.38-112,031.07-120,019.02-112,860.03-106,766.80-90,983.44-65,813.48税税前前税税后后NPV=NPV=￥3 39 9,1 14 43 3.8 83 3￥3 35 5,5 56 61 1.5 53 3内内部部收收益益率率（IRRIRR）8 80 0%7 73 3%投投资资回回收收期期（静静态态）1 1.8 82 2投投资资回回收收期期（动动态态）2 2.2 220102011Q420、Q1Q2Q3Q4Q1Q240,806.5250,531.4469,599.9151,484.8729,460.7815,121.308,809.6340,806.5250,531.4469,599.9151,484.8729,460.7815,121.308,809.63-8,932.002,631.273,505.452,515.971,216.24711.693,358.026,356.16-127.12-1,224.201,515.942,088.001,544.55883.82453.64264.29317.81-63.56-652.47829.301,036.09780.74208.21、47208.47208.4732,065.2148,186.2066,475.8349,159.5828,368.4914,459.198,336.87190.68286.03381.37190.68123.9549.582,885.26801.631204.651661.901228.99709.21361.48208.4231,874.5247,900.1766,094.4648,968.8928,244.5514,409.615,451.61-22,465.6525,434.5391,528.98140,497.87168,742.42183,152.03188,603.6431,072.8946,695.5264,432.5647,739.9027,535.3314,048.135,243.19-24,943.7121,751.8186,184.37133,924.27161,459.60175,507.73180,750.9225,680.0835,083.0348,409.1435,867.6920,687.7010,554.573,939.29-40,133.40-5,050.3743,358.7779,226.4699,914.16110,468.73114,408.02