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6.1%6.1%公益金0%净现值-510.7-510.7贴现率8%投资回收期8.558.55短期贷款利率6.00%不含税产品营业收入6400不含税直接成本4810资本金收益税后财务内部收益率铺底比率1.8%1.8%税后财务净现值毛利率8.87%8.87%工资及福利费50流动资金400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称建建设设期期生生2、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6500.06100.0320.080.01.1固定资产建设投资6100.06100.01.2流动资金400.00.0320.080.01.3投资方向调节税0.02资金筹措6500.06100.0320.080.02.1项目总投资6500.06100.0120.00.02.1.1固定资产建设投资6100.06100.00.00.02.1.2铺底流动资金120.00.0120.02.2流动资金贷款280.0200.080.0当期流动资金贷款280.00.0200.080.0累积流动资金贷款200.02803、.0附表3：成本表生产负荷80%100%1直接成本3848.04810.01.1外购原料99.3%3821.14776.31.2燃料及动力费0.7%26.933.72工资及福利费40.050.03修理费2.5%152.5152.54折旧费105.0%579.5579.55摊销费0.00.06利息支出12.016.86.1总投资贷款利息0.00.06.2流动资金贷款利息12.016.87其它费用302.8378.57.1其它营业费用2.0%102.4128.07.2其它制造费用5%192.4240.57.3其它管理费用20.0%8.010.0总成本费用5873.74934.85987.39可变成4、本3848.04810.010固定成本1086.81177.311经营成本5286.24343.35391.0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6272.05120.06400.02增值税264.9216.2270.33销售税金及附加26.521.627.03.1城市维护建设税15.118.93.2教育费附加6.58.13.3消费税0.00.0附表5 损益和利润分配表1产品营业收入62720.05120.06400.02退税及补贴0.00.00.03销售税金及附加264.921.627.04总成本费用58736.54934.85987.35利润总额3718.6371.5、9163.6385.76所得税929.793.040.996.47税后利润2789.0278.9122.7289.38奖励及福利基金0.00.00.09盈余公积金278.912.328.910盈余公益金0.00.00.011可供投资者分配的利润 2510.10.0110.4260.312未分配利润2510.10.0110.4260.313累计未分配利润0.0110.4370.7项目财务现金流量表1现金流入63025.00.05120.06400.01.1产品营业收入62720.00.05120.06400.01.2退税及补贴0.00.00.01.3回收固定资产余值305.01.4回收流动资金06、.02现金流出54456.86100.04725.85594.42.1固定资产投资0.06100.00.00.02.2流动资金400.00.0320.080.02.3经营成本52862.30.04343.35391.02.4销售税金及附加264.921.627.02.5所得税929.70.040.996.43净现金流量8568.2-6100.0394.2805.64累计净现金流量-6100.0-5705.8-4900.35税前净现金流量-6100.0435.1902.06累计税前净现金流量-6100.0-5664.9-4763.0税后税前财务内部收益率6.1%8.2%净现值(i=8%)-5107、.751.3投资回收期8.557.85项目资本金财务现金流量表1现金流入0.05120.06400.01.1产品营业收入0.05120.06400.01.2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6500.04417.85531.22.1项目资本金6500.00.00.02.2借款利息支付0.012.016.82.3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4343.35391.02.5销售税金及附加21.627.02.6所得税0.040.996.43净现金流量-6500.0702.288、68.8税后财务内部收益率5.18%税后财务净现值(i=8%)-777.7附表4 销售收入、销售税金及附加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6500.06500.0基建投资设备投资8.2%8.2%固定资产建设投资61007957955305530551.351.3铺底流动资金120.07.857.85自筹资本金6500.06500.0银行贷款0.0贷款利率6.00%6.00%5.18%评评价价指指标标-777.67投资利润率投资利税率销售利润率税税金金总总额额6.2%6.2%10.8%10.8%6.3%6.3%397.9397.9资本金投资利润率资本金投资利税9、率6.2%6.2%10.8%10.8%2011年2012年77494.312.6%12.2%12.9%4 45 56 67 78 89 90.00.0600000.00.03500.00.00.060000.00.00.00.00.00.0280.0280.0280.0100%100%100%100%100%100%4810.04810.04810.04810.04810.04810.04776.34776.34776.34776.34776.34776.333.733.733.733.733.733.750.050.050.050.050.050.0152.5152.5152.5152.5110、52.5152.5579.5579.5579.5579.5579.5579.50.00.00.00.00.00.016.816.816.80.00.00.00.00.00.016.816.816.80.00.00.0378.5378.5378.5378.5378.5378.5128.0128.0128.0128.0128.0128.0240.5240.5240.5240.5240.5240.510.010.010.010.010.010.05987.35987.35987.35970.55970.55970.54810.04810.04810.04810.04810.04810.01177.311、1177.31177.31160.51160.51160.55391.05391.05391.05391.05391.05391.06400.06400.06400.06400.06400.06400.0270.3270.3270.3270.3270.3270.327.027.027.027.027.027.018.918.918.918.918.918.98.18.18.18.18.18.10.00.00.00.00.00.06400.06400.06400.06400.06400.06400.00.00.00.00.00.00.027.027.027.027.027.027.05987.312、5987.35987.35970.55970.55970.5385.7385.7385.7402.5402.5402.596.496.496.4100.6100.6100.6289.3289.3289.3301.9301.9301.90.00.00.00.00.00.028.928.928.930.230.230.20.00.00.00.00.00.0260.3260.3260.3271.7271.7271.7260.3260.3260.3271.7271.7271.7631.1891.41151.71423.41695.11966.76400.06400.06400.06400.06400.13、06400.06400.06400.06400.06400.06400.06400.00.00.00.00.00.00.05514.45514.45514.45518.65518.65518.60.00.00.00.05391.05391.05391.05391.05391.05391.027.027.027.027.027.027.096.496.496.4100.6100.6100.6885.6885.6885.6881.4881.4881.4-4014.7-3129.2-2243.6-1362.3-480.9400.4982.0982.0982.0982.0982.0982.0-378114、.0-2799.0-1817.0-835.1146.91128.96400.06400.06400.06400.06400.06400.06400.06400.06400.06400.06400.06400.00.00.00.00.00.00.05531.25531.25811.25518.65518.65518.60.00.016.816.816.80.00.00.00.00.0280.00.0280.05391.05391.05391.05391.05391.05391.027.027.027.027.027.027.096.496.496.4100.6100.6100.6868.886815、.8588.8881.4881.4881.432.710101111100%100%4810.04810.04776.34776.333.733.750.050.0152.5152.5579.5579.50.00.00.00.00.00.0378.5378.5128.0128.0240.5240.510.010.05970.55970.54810.04810.01160.51160.55391.05391.06400.06400.0270.3270.327.027.018.918.98.18.10.00.06400.06400.00.00.027.027.05970.55970.5402.5416、02.5100.6100.6301.9301.90.00.030.230.20.00.0271.7271.7271.7271.72238.42510.16400.06705.06400.06400.00.00.0305.00.00.05518.65518.65391.05391.027.027.0100.6100.6881.41186.41281.82468.2982.01287.02110.83397.86400.06705.06400.06400.00.00.0305.00.05518.65518.60.00.05391.05391.027.027.0100.6100.6881.4118617、.4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6500.01.1固定资产建设投资万元6100.01.2流动资金万元400.02项目总投资万元6500.02.1固定资产建设投资万元6100.02.2铺底流动资金万元120.03年营业收入万元6272.0建设期平均值4年总成本费用万元5873.7建设期平均值5年增值税万元264.9建设期平均值6年销售税金及附加万元26.5建设期平均值7年利润总额万元371.9建设期平均值8所得税万元93.0建设期平均值9年税后利润万元278.9建18、设期平均值10投资利润率（）6.2%11投资利税率（）10.8%12资本金投资利润率（）6.2%13资本金投资利税率（）10.8%14销售利润率（）6.3%15税后财务内部收益率（全部投资）6.1%16税前财务内部收益率（全部投资）8.2%17税后财务净现值FNPV（I=12%）万元-510.718税前财务净现值FNPV（I=12%）万元51.319税后投资回收期年8.55含建设期20税前投资回收期年7.85含建设期21盈亏平衡点（生产能力利用率）74.25%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）79513.0%设备投资费（含设备安装费19、）530587.0%固定资产投资合计6100100%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）项目利率合计建设期生产经营期1231项目投入总资金65006100320801.1固定资产建设投资61006100001.2流动资金4000320801.3投资方向调节税00002资金筹措65006100320802.1项目总投资6500610012002.1.1固定资产建设投资61006100002.1.2铺底流动资金120012002.2流动资金贷款2800200803项目总投资来源65003.1自筹资本金20、65003.2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80%100%100%100%100%100%100%1直接成本3848.04810.04810.04810.04810.04810.04810.01.1外购原料3821.14776.34776.34776.34776.34776.34776.31.2燃料及动力费26.933.733.733.733.733.733.72工资及福利费40.050.050.050.050.050.021、50.03修理费152.5152.5152.5152.5152.5152.5152.54折旧费579.5579.5579.5579.5579.5579.5579.55摊销费0.00.00.00.00.00.00.06利息支出12.016.816.816.816.80.00.06.1总投资贷款利息0.00.00.00.00.00.00.06.2流动资金贷款利息12.016.816.816.816.80.00.07其它费用302.8378.5378.5378.5378.5378.5378.57.1其它营业费用102.4128.0128.0128.0128.0128.0128.07.2其它制造费用122、92.4240.5240.5240.5240.5240.5240.57.3其它管理费用8.010.010.010.010.010.010.00总成本费用4934.85987.35987.35987.35987.35970.55970.59可变成本3848.04810.04810.04810.04810.04810.04810.010固定成本1086.81177.31177.31177.31177.31160.51160.511经营成本4343.35391.05391.05391.05391.05391.05391.01产品营业收入5120.06400.06400.06400.06400.06423、00.06400.0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4810.04810.04810.0生产负荷80%100%100%4776.34776.34776.31直接成本38484810481033.733.733.71.1外购原料3821.0644776.334776.3350.050.050.01.2燃料及动力费 26.93633.6733.67152.5152.5152.5579.5579.5579.50.00.00.00.024、0.00.00.00.00.00.00.00.0378.5378.5378.5128.0128.0128.0240.5240.5240.510.010.010.05970.55970.55970.54810.04810.04810.01160.51160.51160.55391.05391.05391.06400.06400.06400.0销售收入、销售税金及附加和增值税估算表营营业业收收入入、销销售售税税金金及及附附加加估估算算表表（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80%100%100%10025、%100%100%100%1产品营业收入51206400640064006400640064002增值税216.24270.3270.3270.3270.3270.3270.33销售税金及附加21.62427.0327.0327.0327.0327.0327.033.1城市维护建设税15.136818.92118.92118.92118.92118.92118.9213.2教育费附加6.58.18.18.18.18.18.13.3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26、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80%100%100%6400640064001产品营业收入 5120.06400.06400.0270.3270.3270.32增值税216.2270.3270.327.0327.0327.033销售税金及附加21.627.027.018.92118.92118.9213.1城市维护建设税15.118.918.98.18.18.13.2教育费附加 6.58.18.10.00.00.03.3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27、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6272005120.06400.06400.06400.06400.02退税及补贴000.00.00.00.00.03销售税金及附加264.992.9651521.627.027.027.027.03总成本费用58736.5278.89545 4934.85987.35987.35987.35987.34利润总额3718.6#REF!163.6385.7385.7385.7385.75所得税929.7040.996.496.496.496.46税后利润27828、9.00122.7289.3289.3289.3289.37奖励及福利基金0.000.00.00.00.00.08盈余公积金278.9012.328.928.928.928.99盈余公益金0.000.00.00.00.00.010可供投资者分配的利润2510.10110.4260.3260.3260.3260.311未分配利润2510.10110.4260.3260.3260.3260.312累计未分配利润0.00110.4370.7631.1891.41151.77 78 89 9101011116400.06400.06400.06400.06400.00.00.00.00.00.027.29、027.027.027.027.05970.55970.55970.55970.55970.5402.5402.5402.5402.5402.5100.6100.6100.6100.6100.6301.9301.9301.9301.9301.90.00.00.00.00.030.230.230.230.230.20.00.00.00.00.0271.7271.7271.7271.7271.7271.7271.7271.7271.7271.71423.41695.11966.72238.42510.1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30、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80%100%100%100%100%1现金流入630250512064006400640064001.1产品营业收入627200512064006400640064001.2退税及补贴00000001.3回收固定资产余值3050000001.4回收流动资金00000002现金流出54456.845561004725.8 5594.4475 5514.4475 5514.448 5514.452.1固定资产投资06100000002.2流动资金4000320800002.31、3经营成本52862.304343.3 53915391539153912.4销售税金及附加264.894021.624 27.0327.0327.0327.032.5所得税929.6515040.894 96.417596.417596.417596.41753净现金流量8568.1545-6100394.18 805.5525885.5525885.5525 885.5524累计净现金流量0-6100-5706-4900.266-4014.713-3129.16-2243.65税前净现金流量0-6100435.08 901.97981.97981.97981.976累计税前净现金流量0-632、100-5665-4762.954-3780.984-2799.01-18170税后税前财务内部收益率6.13%8.18%净现值(i=8%)-510.751.3投资回收期8.557.857 78 89 910101111100%100%100%100%100%640064006400640067056400640064006400640000000表表9-59-5 财财务务评评价价指指标标一一览览表表0000305指标税后税前00000内部收益率 6.13%8.18%5518.65 5518.65 5518.6475 5518.6475 5518.6475净现值-510.751.300000投33、资回收期 8.557.85000005391539153915391539127.0327.0327.0327.0327.03100.618 100.618 100.6175100.6175100.6175881.353 881.353 881.3525881.35251186.3525-1362.3-480.9400.44951281.8022468.1545981.97981.97981.97981.971286.97-835.07 146.896 1128.8662110.8363397.806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34、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80%100%100%100%100%100%1现金流入0.05120.06400.06400.06400.06400.06400.01.1产品营业收入0.05120.06400.06400.06400.06400.06400.01.2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6500.04417.85531.235、5531.25531.25811.25518.62.1项目资本金6500.00.00.00.00.00.00.02.2借款利息支付0.012.016.816.816.816.80.02.3借款本金偿还0.00.00.00.00.0280.00.02.3.1 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0.00.00.00.00.0280.00.02.4经营成本0.04343.35391.05391.05391.05391.05391.02.5销售税金及附加0.021.627.027.027.027.027.02.6所得税0.040.996.49636、.496.496.4100.63净现金流量-6500.0702.2868.8868.8868.8588.8881.40税后财务内部收益率5.18%0税后财务净现值(i=8%)-777.78 89 910101111100%100%100%100%6400.06400.06400.06705.06400.06400.06400.06400.00.00.00.00.00.00.00.0305.00.00.00.00.05518.65518.65518.65518.60.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.05391.0537、391.05391.05391.027.027.027.027.0100.6100.6100.6100.6881.4881.4881.41186.4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）序序号号项项目目合合计计1 12 23 34 41项目总投资65001.1固定资产投资610061000001.2铺底流动资金120120002贷款总计65002.1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2802.2.1应付利息79.21216.816.82.2.2应还本金2803 3资资金金来来源源4128.42284128.4228701.938、701.9856.6856.6856.6856.63.1当期可用于还本的利润1151.7228110.4260.3260.33.2当期可用于还本的折旧及摊销2897.5579.5579.5579.53.3可用于还本的利息费用79.212.016.816.83.4可用于还本的其他资金00.00.00.04 4资资金金运运用用4128.42284128.4228701.9701.9856.6856.6856.6856.64.1用于维持运营的投资00.00.00.04.2利息偿还79.212.016.816.84.2.1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39、79.212.016.816.84.3本金偿还2800.00.00.04.3.1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2800.00.00.04.4当期结余资金3769.2228689.9839.8839.84.4*累计结余资金689.91529.72369.65可用于支付利息的税息前利润1785.456175.6402.5402.56可用于还本付息的资金4128.4228701.9856.6856.67利息备付率(%)1463239623968偿债备付率(%)5849.35099.05099.09备注建设期（无产出年）利息已用自有资金支付，不列入还贷40、计划；5 56 6000016.816.8280856.6856.6856.6856.6260.3260.3579.5579.516.816.80.00.0856.6856.6856.6856.60.00.016.816.80.00.016.816.80.0280.00.00.00.0280.0839.8559.83209.43769.2402.5402.5856.6856.6239623965099.05099.0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629.51163.61697.72231.82765.93300.03841、34.1可变成本0.0481.0962.01443.01924.02405.02886.0固定成本629.5682.6735.7788.8841.9895.0948.1营业收入0.0640.01280.01920.02560.03200.03840.0可变成本4810初始固定成本629.510%加成481差额10%加成53.1盈盈亏亏平平衡衡表表110%100%90%80%70%60%50%40%30%20%10%0%0 1000 2000 3000 4000 5000 6000 7000 y y =5341x5341x +629.5629.5y y =64x64x +4.55E-134.5542、E-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%4368.24902.35436.45970.5产能总成本可变成本固定成本3367.03848.04329.04810.00%629.50.0629.51001.21054.31107.41160.510%1163.6481.0682.64480.05120.05760.06400.020%1697.7962.0735.730%2231.81443.0788.840%2765.91924.0841.9营业收入640050%3300.02443、05.0895.010%加成64060%3834.12886.0948.170%4368.23367.01001.280%4902.33848.01054.390%5436.44329.01107.4100%5970.54810.01160.5145000115035299652471盈盈亏亏平平衡衡表表110%100%90%80%70%60%50%40%30%20%10%0%0 1000 2000 3000 4000 5000 6000 7000 y y =5341x5341x +629.5629.5y y =64x64x +4.55E-134.55E-13总成本可变成本固定成本营业收入Li44、near(总成本)Linear(可变成本)Linear(固定成本)Linear(营业收入)营业收入0.0640.01280.01920.02560.03200.03840.04480.05120.05760.06400.08.2%基基准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65006500总投资58506175销销售售收收入入64006400销售收入64006400直直接接成成本本48104810直接成本48104810流流动动资资金金400400流动资金400400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65045、06500调调整整方方案案10%10%销售收入57606080总总投投资资2000直接成本48104810销销售售收收入入145000流动资金400400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20575.5总投资65006500销售收入64006400直接成本43294570流动资金400400流流动动资资金金变变化化-10%-10%-5%-5%总投资65006500销售收入64006400直接成本48104810流动资金360380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46、收益益率率相相对对变变化化率率基本方案0%6.13%0.00%总投资-10%339.48%5441.08%-5%339.47%5440.93%5%339.45%5440.63%10%339.44%5440.49%销售收入-10%84.00%1271.12%-5%181.34%2859.95%5%553.04%8926.88%10%800.25%12961.94%直接成本-10%686.99%11113.23%-5%181.34%2859.95%5%211.05%3344.88%10%120.92%1873.67%流动资金-10%394.49%6339.03%-5%366.02%5874.25%47、5%314.84%5038.88%10%292.13%4668.28%5%5%10%10%税税后后68257150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64006400计计算算数数值值10%10%158.8%158.8%2.192.1948104810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400400总投资-10%339.5%1.975%5%10%10%-5%339.5%1.97650065005%339.5%1.976720704010%339.4%1.9748104810销售收入-10%84.0%3.034004048、0-5%181.3%2.345%5%10%10%5%553.0%1.256500650010%800.2%1.1564006400直接成本-10%687.0%1.1850515291-5%181.3%2.344004005%211.1%2.245%5%10%10%10%120.9%2.6565006500流动资金-10%394.5%1.4964006400-5%366.0%1.65481048105%314.8%2.0442044010%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8.55049、.00%8.18%0.00%7.850.00%1.97-76.94%606.99%7317.41%1.78-77.29%1.97-76.94%606.99%7317.41%1.78-77.29%1.97-76.94%606.99%7317.41%1.78-77.29%1.97-76.93%606.99%7317.41%1.78-77.29%3.03-64.51%132.00%1513.08%2.57-67.20%2.34-72.64%319.71%3806.93%2.03-74.20%1.25-85.33%947.12%11473.83%1.88-76.03%1.15-86.59%1309.450、8%15901.91%1.92-75.55%1.18-86.19%1145.98%13904.02%1.91-75.72%2.34-72.64%319.71%3806.93%2.03-74.20%2.24-73.75%376.70%4503.30%1.37-82.55%2.65-68.99%201.77%2365.59%2.27-71.08%1.49-82.60%683.31%8250.14%1.82-76.78%1.65-80.71%644.55%7776.45%1.80-77.01%2.04-76.10%570.72%6874.26%1.75-77.65%2.09-75.58%535.8551、%6448.18%1.72-78.10%税税前前内内部部收收益益率率投投资资回回收收期期233.1%233.1%1.261.26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%1.82644.5%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-152、0%339.5%84.0%687.0%394.5%8.0%6.1%-5%339.5%181.3%181.3%366.0%8.0%6.1%0%6.1%6.1%6.1%6.1%8.0%6.1%5%339.5%553.0%211.1%314.8%8.0%6.1%10%339.4%800.2%120.9%292.1%8.0%6.1%总投资销售收入直接成本流动资金基准收益率,8.0%方方案案收收益益率率,6.1%6.1%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,8.0%方方案案收收益益率率,6.1%6.1%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%