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12.1%12.1%公益金0%净现值44.244.2贴现率12%投资回收期6.836.83短期贷款利率6.00%不含税产品营业收入9000不含税直接成本5380资本金收益税后财务内部收益率铺底比率5.0%5.0%税后财务净现值毛利率20.57%20.57%工资及福利费300流动资金2000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2、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12000.010000.01600.0400.01.1固定资产建设投资10000.010000.01.2流动资金2000.00.01600.0400.01.3投资方向调节税0.02资金筹措12000.010000.01600.0400.02.1项目总投资12000.010000.0600.00.02.1.1固定资产建设投资10000.010000.00.00.02.1.2铺底流动资金600.00.0600.02.2流动资金贷款1400.01000.0400.0当期流动资金贷款1400.00.013、000.0400.0累积流动资金贷款1000.01400.0附表3：成本表生产负荷80%100%1直接成本4304.05380.01.1外购原料99.8%4295.45369.21.2燃料及动力费0.2%8.610.82工资及福利费240.0300.03修理费2.5%250.0250.04折旧费105.0%950.0950.05摊销费0.00.06利息支出60.084.06.1总投资贷款利息0.00.06.2流动资金贷款利息60.084.07其它费用407.2509.07.1其它营业费用2.0%144.0180.07.2其它制造费用5%215.2269.07.3其它管理费用20.0%48.064、0.0总成本费用7304.86211.27473.09可变成本4304.05380.010固定成本1907.22093.011经营成本6315.25201.26439.0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8820.07200.09000.02增值税603.1492.3615.43销售税金及附加60.349.261.53.1城市维护建设税34.543.13.2教育费附加14.818.53.3消费税0.00.0附表5 损益和利润分配表1产品营业收入88200.07200.09000.02退税及补贴0.00.00.03销售税金及附加603.149.261.54总成本费用735、048.26211.27473.05利润总额14548.71454.9939.61465.56所得税3637.2363.7234.9366.47税后利润10911.51091.2704.71099.18奖励及福利基金0.00.00.09盈余公积金1091.270.5109.910盈余公益金0.00.00.011可供投资者分配的利润 9820.40.0634.2989.212未分配利润9820.40.0634.2989.213累计未分配利润0.0634.21623.4项目财务现金流量表1现金流入88700.00.07200.09000.01.1产品营业收入88200.00.07200.090006、.01.2退税及补贴0.00.00.01.3回收固定资产余值500.01.4回收流动资金0.02现金流出69392.510000.07085.37266.92.1固定资产投资0.010000.00.00.02.2流动资金2000.00.01600.0400.02.3经营成本63152.20.05201.26439.02.4销售税金及附加603.149.261.52.5所得税3637.20.0234.9366.43净现金流量19307.5-10000.0114.71733.14累计净现金流量-10000.0-9885.3-8152.25税前净现金流量-10000.0349.62099.56累计税7、前净现金流量-10000.0-9650.4-7551.0税后税前财务内部收益率12.1%16.1%净现值(i=8%)44.21826.0投资回收期6.836.02项目资本金财务现金流量表1现金流入0.07200.09000.01.1产品营业收入0.07200.09000.01.2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12000.05545.36950.92.1项目资本金12000.00.00.02.2借款利息支付0.060.084.02.3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528、01.26439.02.5销售税金及附加49.261.52.6所得税0.0234.9366.43净现金流量-12000.01654.72049.1税后财务内部收益率9.45%税后财务净现值(i=8%)-1141.8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12000.012000.0基建投资设备投资16.1%16.1%固定资产建设投资1000038303830617061701826.01826.0铺底流动资金600.06.026.02自筹资本金12000.012000.0银行贷款0.0贷款利率6.00%6.00%9.45%评评价价指指9、标标-1,141.84投资利润率投资利税率销售利润率税税金金总总额额12.9%12.9%18.6%18.6%17.2%17.2%1064.31064.3资本金投资利润率资本金投资利税率12.9%12.9%18.6%18.6%2011年2012年77494.312.6%12.2%12.9%4 45 56 67 78 89 90.00.0600000.00.03500.00.00.060000.00.00.00.00.00.01400.01400.01400.0100%100%100%100%100%100%5380.05380.05380.05380.05380.05380.05369.253610、9.25369.25369.25369.25369.210.810.810.810.810.810.8300.0300.0300.0300.0300.0300.0250.0250.0250.0250.0250.0250.0950.0950.0950.0950.0950.0950.00.00.00.00.00.00.084.084.084.00.00.00.00.00.00.084.084.084.00.00.00.0509.0509.0509.0509.0509.0509.0180.0180.0180.0180.0180.0180.0269.0269.0269.0269.0269.0269.011、60.060.060.060.060.060.07473.07473.07473.07389.07389.07389.05380.05380.05380.05380.05380.05380.02093.02093.02093.02009.02009.02009.06439.06439.06439.06439.06439.06439.09000.09000.09000.09000.09000.09000.0615.4615.4615.4615.4615.4615.461.561.561.561.561.561.543.143.143.143.143.143.118.518.518.518.51812、.518.50.00.00.00.00.00.09000.09000.09000.09000.09000.09000.00.00.00.00.00.00.061.561.561.561.561.561.57473.07473.07473.07389.07389.07389.01465.51465.51465.51549.51549.51549.5366.4366.4366.4387.4387.4387.41099.11099.11099.11162.11162.11162.10.00.00.00.00.00.0109.9109.9109.9116.2116.2116.20.00.00.00.013、0.00.0989.2989.2989.21045.91045.91045.9989.2989.2989.21045.91045.91045.92612.63601.84591.05636.86682.77728.69000.09000.09000.09000.09000.09000.09000.09000.09000.09000.09000.09000.00.00.00.00.00.00.06866.96866.96866.96887.96887.96887.90.00.00.00.06439.06439.06439.06439.06439.06439.061.561.561.561.56114、.561.5366.4366.4366.4387.4387.4387.42133.12133.12133.12112.12112.12112.1-6019.1-3886.0-1752.9359.22471.24583.32499.52499.52499.52499.52499.52499.5-5051.5-2552.1-52.62446.94946.37445.89000.09000.09000.09000.09000.09000.09000.09000.09000.09000.09000.09000.00.00.00.00.00.00.06950.96950.98350.96887.968815、7.96887.90.00.084.084.084.00.00.00.00.00.01400.00.01400.06439.06439.06439.06439.06439.06439.061.561.561.561.561.561.5366.4366.4366.4387.4387.4387.42049.12049.1649.12112.12112.12112.1利税2226.410101111100%100%5380.05380.05369.25369.210.810.8300.0300.0250.0250.0950.0950.00.00.00.00.00.00.0509.0509.0180.16、0180.0269.0269.060.060.07389.07389.05380.05380.02009.02009.06439.06439.09000.09000.0615.4615.461.561.543.143.118.518.50.00.09000.09000.00.00.061.561.57389.07389.01549.51549.5387.4387.41162.11162.10.00.0116.2116.20.00.01045.91045.91045.91045.98774.59820.49000.09500.09000.09000.00.00.0500.00.00.06887.17、96887.96439.06439.061.561.5387.4387.42112.12612.16695.49307.52499.52999.59945.212944.79000.09500.09000.09000.00.00.0500.00.06887.96887.90.00.06439.06439.061.561.5387.4387.42112.12612.1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12000.01.1固定资产建设投资万元10000.01.2流动资金万18、元2000.02项目总投资万元12000.02.1固定资产建设投资万元10000.02.2铺底流动资金万元600.03年营业收入万元8820.0建设期平均值4年总成本费用万元7304.8建设期平均值5年增值税万元603.1建设期平均值6年销售税金及附加万元60.3建设期平均值7年利润总额万元1454.9建设期平均值8所得税万元363.7建设期平均值9年税后利润万元1091.2建设期平均值10投资利润率（）12.9%11投资利税率（）18.6%12资本金投资利润率（）12.9%13资本金投资利税率（）18.6%14销售利润率（）17.2%15税后财务内部收益率（全部投资）12.1%16税前财务内19、部收益率（全部投资）16.1%17税后财务净现值FNPV（I=12%）万元44.218税前财务净现值FNPV（I=12%）万元1826.019税后投资回收期年6.83含建设期20税前投资回收期年6.02含建设期21盈亏平衡点（生产能力利用率）56.46%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）383038.3%设备投资费（含设备安装费）617061.7%固定资产投资合计10000100%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20、产经营期1231项目投入总资金120001000016004001.1固定资产建设投资1000010000001.2流动资金2000016004001.3投资方向调节税00002资金筹措120001000016004002.1项目总投资120001000060002.1.1固定资产建设投资1000010000002.1.2铺底流动资金600060002.2流动资金贷款1400010004003项目总投资来源120003.1自筹资本金120003.2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21、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4304.05380.05380.05380.05380.05380.05380.01.1外购原料4295.45369.25369.25369.25369.25369.25369.21.2燃料及动力费8.610.810.810.810.810.810.82工资及福利费240.0300.0300.0300.0300.0300.0300.03修理费250.0250.0250.0250.0250.0250.0250.04折旧费950.0950.0950.0950.0950.095022、.0950.05摊销费0.00.00.00.00.00.00.06利息支出60.084.084.084.084.00.00.06.1总投资贷款利息0.00.00.00.00.00.00.06.2流动资金贷款利息60.084.084.084.084.00.00.07其它费用407.2509.0509.0509.0509.0509.0509.07.1其它营业费用144.0180.0180.0180.0180.0180.0180.07.2其它制造费用215.2269.0269.0269.0269.0269.0269.07.3其它管理费用48.060.060.060.060.060.060.00总成本23、费用6211.27473.07473.07473.07473.07389.07389.09可变成本4304.05380.05380.05380.05380.05380.05380.010固定成本1907.22093.02093.02093.02093.02009.02009.011经营成本5201.26439.06439.06439.06439.06439.06439.01产品营业收入7200.09000.09000.09000.09000.09000.09000.0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24、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5380.05380.05380.0生产负荷80%100%100%5369.25369.25369.21直接成本43045380538010.810.810.81.1外购原料4295.3925369.245369.24300.0300.0300.01.2燃料及动力费 8.60810.7610.76250.0250.0250.0950.0950.0950.00.00.00.00.00.00.00.00.00.00.00.00.0509.0509.0509.0180.0180.0180.0269.0269.0269.060.25、060.060.07389.07389.07389.05380.05380.05380.02009.02009.02009.06439.06439.06439.09000.09000.09000.0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%100%100%100%100%1产品营业收入72009000900090009000900090002增值税492.32615.4615.4615.26、4615.4615.4615.43销售税金及附加49.23261.5461.5461.5461.5461.5461.543.1城市维护建设税34.462443.07843.07843.07843.07843.07843.0783.2教育费附加14.818.518.518.518.518.518.53.3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80%100%100%27、9000900090001产品营业收入 7200.09000.09000.0615.4615.4615.42增值税492.3615.4615.461.5461.5461.543销售税金及附加49.261.561.543.07843.07843.0783.1城市维护建设税34.543.143.118.518.518.53.2教育费附加 14.818.518.50.00.00.03.3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 5628、 61产品营业收入8820007200.09000.09000.09000.09000.02退税及补贴000.00.00.00.00.03销售税金及附加603.1363.717749.261.561.561.561.53总成本费用73048.21091.1531 6211.27473.07473.07473.07473.04利润总额14548.7#REF!939.61465.51465.51465.51465.55所得税3637.20234.9366.4366.4366.4366.46税后利润10911.50704.71099.11099.11099.11099.17奖励及福利基金0.000.29、00.00.00.00.08盈余公积金1091.2070.5109.9109.9109.9109.99盈余公益金0.000.00.00.00.00.010可供投资者分配的利润9820.40634.2989.2989.2989.2989.211未分配利润9820.40634.2989.2989.2989.2989.212累计未分配利润0.00634.21623.42612.63601.84591.07 78 89 9101011119000.09000.09000.09000.09000.00.00.00.00.00.061.561.561.561.561.57389.07389.07389.030、7389.07389.01549.51549.51549.51549.51549.5387.4387.4387.4387.4387.41162.11162.11162.11162.11162.10.00.00.00.00.0116.2116.2116.2116.2116.20.00.00.00.00.01045.91045.91045.91045.91045.91045.91045.91045.91045.91045.95636.86682.77728.68774.59820.4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31、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887000720090009000900090001.1产品营业收入882000720090009000900090001.2退税及补贴00000001.3回收固定资产余值5000000001.4回收流动资金00000002现金流出69392.469100007085.3 7266.9056866.9056866.905 6866.912.1固定资产投资010000000002.2流动资金2000016004000002.3经营成本6315232、.205201.2 64396439643964392.4销售税金及附加603.092049.232 61.5461.5461.5461.542.5所得税3637.1770234.89 366.365366.365366.365366.3653净现金流量19307.531-10000114.68 1733.0952133.0952133.095 2133.14累计净现金流量0-10000-9885-8152.229-6019.134-3886.04-1752.95税前净现金流量0-10000349.57 2099.462499.462499.462499.466累计税前净现金流量0-1000033、-9650-7550.972-5051.512-2552.05-52.5920税后税前财务内部收益率12.10%16.10%净现值(i=8%)44.21826.0投资回收期6.836.027 78 89 910101111100%100%100%100%100%900090009000900095009000900090009000900000000表表9-59-5 财财务务评评价价指指标标一一览览表表0000500指标税后税前00000内部收益率 12.10%16.10%6887.91 6887.91 6887.9056887.9056887.905净现值44.21826.000000投资回34、收期 6.836.02000006439643964396439643961.5461.5461.5461.5461.54387.365 387.365 387.365387.365387.3652112.12112.12112.0952112.0952612.095359.151 2471.25 4583.3416695.4369307.5312499.46 2499.46 2499.462499.462999.462446.87 4946.33 7445.7889945.24812944.708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35、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0.07200.09000.09000.09000.09000.09000.01.1产品营业收入0.07200.09000.09000.09000.09000.09000.01.2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12000.05545.36950.936、6950.96950.98350.96887.92.1项目资本金12000.00.00.00.00.00.00.02.2借款利息支付0.060.084.084.084.084.00.02.3借款本金偿还0.00.00.00.00.01400.00.02.3.1 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0.00.00.00.00.01400.00.02.4经营成本0.05201.26439.06439.06439.06439.06439.02.5销售税金及附加0.049.261.561.561.561.561.52.6所得税0.0234.93637、6.4366.4366.4366.4387.43净现金流量-12000.01654.72049.12049.12049.1649.12112.10税后财务内部收益率9.45%0税后财务净现值(i=8%)-1141.88 89 910101111100%100%100%100%9000.09000.09000.09500.09000.09000.09000.09000.00.00.00.00.00.00.00.0500.00.00.00.00.06887.96887.96887.96887.90.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.0038、.00.00.06439.06439.06439.06439.061.561.561.561.5387.4387.4387.4387.42112.12112.12112.12612.1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120001.1固定资产投资10000100000001.2铺底流动资金600600002贷款总计120002.1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14002.2.1应付利息3966084842.2.2应还本金14003 3资资金金来来源源973639、.95049736.95041644.21644.22023.22023.22023.22023.23.1当期可用于还本的利润4590.9504634.2989.2989.23.2当期可用于还本的折旧及摊销4750950.0950.0950.03.3可用于还本的利息费用39660.084.084.03.4可用于还本的其他资金00.00.00.04 4资资金金运运用用9736.95049736.95041644.21644.22023.22023.22023.22023.24.1用于维持运营的投资00.00.00.04.2利息偿还39660.084.084.04.2.1其中:总投资借款利息偿还040、0.00.00.04.2.2其中:流动资金借款利息偿还39660.084.084.04.3本金偿还14000.00.00.04.3.1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14000.00.00.04.4当期结余资金7940.95041584.21939.21939.24.4*累计结余资金1584.23523.45462.65可用于支付利息的税息前利润7197.408999.61549.51549.56可用于还本付息的资金9736.95041644.22023.22023.27利息备付率(%)1666184518458偿债备付率(%)2740.324041、8.62408.69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 60000848414002023.22023.22023.22023.2989.2989.2950.0950.084.084.00.00.02023.22023.22023.22023.20.00.084.084.00.00.084.084.00.01400.00.00.00.01400.01939.2539.27401.87941.01549.51549.52023.22023.2184518452408.62408.6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%42、40%50%60%总成本1250.01863.92477.83091.73705.64319.54933.4可变成本0.0538.01076.01614.02152.02690.03228.0固定成本1250.01325.91401.81477.71553.61629.51705.4营业收入0.0900.01800.02700.03600.04500.05400.0可变成本5380初始固定成本125010%加成538差额10%加成75.9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 43、7000 8000 9000 10000 y y =6139x6139x +125125y y =9x9x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%5547.36161.26775.17389.0产能总成本可变成本固定成本3766.04304.04842.05380.00%1250.00.01250.01781.31857.21933.12009.010%1863.9538.01325.96300.07200.08100.09000.020%2477.81076.01401.830%3044、91.71614.01477.740%3705.62152.01553.6营业收入900050%4319.52690.01629.510%加成90060%4933.43228.01705.470%5547.33766.01781.380%6161.24304.01857.290%6775.14842.01933.1100%7389.05380.02009.0145000115035299652471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 8000 9000 1000045、 y y =6139x6139x +125125y y =9x9x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0.0900.01800.02700.03600.04500.05400.06300.07200.08100.09000.08.2%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1200012000总投资1080011400销销售售收收入入90009000销售收入90009000直直接接成成本本53805380直接成本53805380流流动动资资金金2046、002000流动资金20002000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1200012000调调整整方方案案10%10%销售收入81008550总总投投资资2000直接成本53805380销销售售收收入入145000流动资金20002000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1200012000销售收入90009000直接成本48425111流动资金20002000流流动动资资金金变变化化-10%-10%-5%-5%总投资1200012000销售收入90009000直接成本5347、805380流动资金18001900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%12.10%0.00%总投资-10%339.48%2704.96%-5%339.47%2704.88%5%339.45%2704.73%10%339.44%2704.66%销售收入-10%84.00%594.08%-5%181.34%1398.36%5%553.04%4469.51%10%800.25%6512.11%直接成本-10%686.99%5576.27%-5%181.34%1398.36%5%211.0548、%1643.84%10%120.92%899.09%流动资金-10%394.49%3159.51%-5%366.02%2924.24%5%314.84%2501.36%10%292.13%2313.76%5%5%10%10%税税后后1260013200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90009000计计算算数数值值10%10%112.1%112.1%2.402.4053805380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20002000总投资-10%339.5%1.975%5%10%10%-5%339.5%1.9749、12000120005%339.5%1.979450990010%339.4%1.9753805380销售收入-10%84.0%3.0320002000-5%181.3%2.345%5%10%10%5%553.0%1.25120001200010%800.2%1.1590009000直接成本-10%687.0%1.1856495918-5%181.3%2.34200020005%211.1%2.245%5%10%10%10%120.9%2.651200012000流动资金-10%394.5%1.4990009000-5%366.0%1.65538053805%314.8%2.04210022050、010%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6.830.00%16.10%0.00%6.020.00%1.97-71.15%606.99%3670.38%1.78-70.39%1.97-71.15%606.99%3670.38%1.78-70.39%1.97-71.14%606.99%3670.38%1.78-70.39%1.97-71.14%606.99%3670.38%1.78-70.39%3.03-55.59%132.00%719.95%2.57-57.24%2.34-65.751、7%319.71%1885.95%2.03-66.37%1.25-81.64%947.12%5783.15%1.88-68.74%1.15-83.22%1309.48%8034.01%1.92-68.13%1.18-82.72%1145.98%7018.45%1.91-68.35%2.34-65.77%319.71%1885.95%2.03-66.37%2.24-67.15%376.70%2239.93%1.37-77.25%2.65-61.19%201.77%1153.29%2.27-62.29%1.49-78.23%683.31%4144.50%1.82-69.73%1.65-75.86%52、644.55%3903.71%1.80-70.03%2.04-70.10%570.72%3445.12%1.75-70.85%2.09-69.45%535.85%3228.54%1.72-71.45%税税前前内内部部收收益益率率投投资资回回收收期期157.4%157.4%2.082.08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%1.82644.53、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%12.1%-5%339.5%181.3%181.3%366.0%12.0%12.1%0%12.1%12.1%12.1%12.1%12.0%12.1%5%339.5%553.0%211.1%314.8%12.0%12.1%10%339.4%800.2%120.9%292.1%12.0%12.1%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,12.1%12.1%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,12.0%方方案案收收益益率率,12.1%12.1%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%