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10.2%10.2%公益金0%净现值66.666.6贴现率10%投资回收期7.267.26短期贷款利率6.00%不含税产品营业收入7160不含税直接成本4650资本金收益税后财务内部收益率铺底比率3.8%3.8%税后财务净现值毛利率14.43%14.43%工资及福利费500流动资金900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2、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7100.06200.0720.0180.01.1固定资产建设投资6200.06200.01.2流动资金900.00.0720.0180.01.3投资方向调节税0.02资金筹措7100.06200.0720.0180.02.1项目总投资7100.06200.0270.00.02.1.1固定资产建设投资6200.06200.00.00.02.1.2铺底流动资金270.00.0270.02.2流动资金贷款630.0450.0180.0当期流动资金贷款630.00.0450.0180.0累积流动资金贷款43、50.0630.0附表3：成本表生产负荷80%100%1直接成本3720.04650.01.1外购原料90.3%3359.24199.01.2燃料及动力费9.7%360.8451.12工资及福利费400.0500.03修理费2.5%155.0155.04折旧费105.0%589.0589.05摊销费0.00.06利息支出93.0103.86.1总投资贷款利息66.066.06.2流动资金贷款利息27.037.87其它费用380.6475.77.1其它营业费用2.0%114.6143.27.2其它制造费用5%186.0232.57.3其它管理费用20.0%80.0100.0总成本费用6308.04、5337.66473.59可变成本3720.04650.010固定成本1617.61823.511经营成本5668.24655.65780.7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7016.85728.07160.02增值税418.2341.4426.73销售税金及附加41.834.142.73.1城市维护建设税23.929.93.2教育费附加10.212.83.3消费税0.00.0附表5 损益和利润分配表1产品营业收入70168.05728.07160.02退税及补贴0.00.00.03销售税金及附加418.234.142.74总成本费用63080.15337.66475、3.55利润总额6669.8667.0356.3643.86所得税1667.4166.789.1161.07税后利润5002.3500.2267.2482.98奖励及福利基金0.00.00.09盈余公积金500.226.748.310盈余公益金0.00.00.011可供投资者分配的利润 4502.10.0240.5434.612未分配利润4502.10.0240.5434.613累计未分配利润0.0240.5675.1项目财务现金流量表1现金流入70478.00.05728.07160.01.1产品营业收入70168.00.05728.07160.01.2退税及补贴0.00.00.01.3回收6、固定资产余值310.01.4回收流动资金0.02现金流出59667.56200.05498.86164.32.1固定资产投资0.06200.00.00.02.2流动资金900.00.0720.0180.02.3经营成本56681.90.04655.65780.72.4销售税金及附加418.234.142.72.5所得税1667.40.089.1161.03净现金流量10810.5-6200.0229.2995.74累计净现金流量-6200.0-5970.8-4975.15税前净现金流量-6200.0318.31156.66累计税前净现金流量-6200.0-5881.7-4725.1税后税前财务7、内部收益率10.2%13.4%净现值(i=8%)66.6961.8投资回收期7.266.54项目资本金财务现金流量表1现金流入0.05728.07160.01.1产品营业收入0.05728.07160.01.2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6000.04871.86088.12.1项目资本金6000.00.00.02.2借款利息支付0.093.0103.82.3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4655.65780.72.5销售税金及附加34.142.72.6所得税0.8、089.1161.03净现金流量-6000.0856.21071.9税后财务内部收益率8.59%税后财务净现值(i=8%)-346.6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7100.07100.0基建投资设备投资13.4%13.4%固定资产建设投资62003550355026502650961.8961.8铺底流动资金270.06.546.54自筹资本金6000.06000.0银行贷款1100.0贷款利率6.00%6.00%8.59%评评价价指指标标-346.62投资利润率投资利税率销售利润率税税金金总总额额10.5%10.5%179、.1%17.1%10.4%10.4%656.3656.3资本金投资利润率资本金投资利税率10.5%10.5%17.1%17.1%2011年2012年77494.312.6%12.2%12.9%4 45 56 67 78 89 90.00.0600000.00.03500.00.00.060000.00.00.00.00.00.0630.0630.0630.0100%100%100%100%100%100%4650.04650.04650.04650.04650.04650.04199.04199.04199.04199.04199.04199.0451.1451.1451.1451.1451.10、1451.1500.0500.0500.0500.0500.0500.0155.0155.0155.0155.0155.0155.0589.0589.0589.0589.0589.0589.00.00.00.00.00.00.0103.8103.8103.80.00.00.066.066.066.037.837.837.80.00.00.0475.7475.7475.7475.7475.7475.7143.2143.2143.2143.2143.2143.2232.5232.5232.5232.5232.5232.5100.0100.0100.0100.0100.0100.06473.564711、3.56473.56369.76369.76369.74650.04650.04650.04650.04650.04650.01823.51823.51823.51719.71719.71719.75780.75780.75780.75780.75780.75780.77160.07160.07160.07160.07160.07160.0426.7426.7426.7426.7426.7426.742.742.742.742.742.742.729.929.929.929.929.929.912.812.812.812.812.812.80.00.00.00.00.00.07160.071612、0.07160.07160.07160.07160.00.00.00.00.00.00.042.742.742.742.742.742.76473.56473.56473.56369.76369.76369.7643.8643.8643.8747.6747.6747.6161.0161.0161.0186.9186.9186.9482.9482.9482.9560.7560.7560.70.00.00.00.00.00.048.348.348.356.156.156.10.00.00.00.00.00.0434.6434.6434.6504.7504.7504.7434.6434.6434.613、504.7504.7504.71109.71544.31978.82483.52988.13492.87160.07160.07160.07160.07160.07160.07160.07160.07160.07160.07160.07160.00.00.00.00.00.00.05984.35984.35984.36010.36010.36010.30.00.00.00.05780.75780.75780.75780.75780.75780.742.742.742.742.742.742.7161.0161.0161.0186.9186.9186.91175.71175.71175.711414、9.71149.71149.7-3799.4-2623.8-1448.1-298.4851.42001.11336.61336.61336.61336.61336.61336.6-3388.4-2051.8-715.2621.51958.13294.77160.07160.07160.07160.07160.07160.07160.07160.07160.07160.07160.07160.00.00.00.00.00.00.06088.16088.17818.16010.36010.36010.30.00.0103.8103.8103.80.00.00.00.00.01730.01100.015、630.05780.75780.75780.75780.75780.75780.742.742.742.742.742.742.7161.0161.0161.0186.9186.9186.91071.91071.9-658.11149.71149.71149.710101111100%100%4650.04650.04199.04199.0451.1451.1500.0500.0155.0155.0589.0589.00.00.00.00.00.00.0475.7475.7143.2143.2232.5232.5100.0100.06369.76369.74650.04650.01719.7116、719.75780.75780.77160.07160.0426.7426.742.742.729.929.912.812.80.00.07160.07160.00.00.042.742.76369.76369.7747.6747.6186.9186.9560.7560.70.00.056.156.10.00.0504.7504.7504.7504.73997.44502.17160.07470.07160.07160.00.00.0310.00.00.06010.36010.35780.75780.742.742.7186.9186.91149.71459.73150.84610.5133617、.61646.64631.36278.07160.07470.07160.07160.00.00.0310.00.06010.36010.30.00.05780.75780.742.742.7186.9186.91149.71459.7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7100.01.1固定资产建设投资万元6200.01.2流动资金万元900.02项目总投资万元7100.02.1固定资产建设投资万元6200.02.2铺底流动资金万元270.03年营业收入万元7016.18、8建设期平均值4年总成本费用万元6308.0建设期平均值5年增值税万元418.2建设期平均值6年销售税金及附加万元41.8建设期平均值7年利润总额万元667.0建设期平均值8所得税万元166.7建设期平均值9年税后利润万元500.2建设期平均值10投资利润率（）10.5%11投资利税率（）17.1%12资本金投资利润率（）10.5%13资本金投资利税率（）17.1%14销售利润率（）10.4%15税后财务内部收益率（全部投资）10.2%16税前财务内部收益率（全部投资）13.4%17税后财务净现值FNPV（I=12%）万元66.618税前财务净现值FNPV（I=12%）万元961.819税后投19、资回收期年7.26含建设期20税前投资回收期年6.54含建设期21盈亏平衡点（生产能力利用率）69.70%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）355057.3%设备投资费（含设备安装费）265042.7%固定资产投资合计6200100%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710062007201801.1固定资产建设投资62006200001.2流动资金90007201801.3投资方向调20、节税00002资金筹措710062007201802.1项目总投资7100620027002.1.1固定资产建设投资62006200002.1.2铺底流动资金270027002.2流动资金贷款63004501803项目总投资来源71003.1自筹资本金60003.2银行贷款6.00%1100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3720.04650.04650.04650.04650.021、4650.04650.01.1外购原料3359.24199.04199.04199.04199.04199.04199.01.2燃料及动力费360.8451.1451.1451.1451.1451.1451.12工资及福利费400.0500.0500.0500.0500.0500.0500.03修理费155.0155.0155.0155.0155.0155.0155.04折旧费589.0589.0589.0589.0589.0589.0589.05摊销费0.00.00.00.00.00.00.06利息支出93.0103.8103.8103.8103.80.00.06.1总投资贷款利息66.0622、6.066.066.066.00.00.06.2流动资金贷款利息27.037.837.837.837.80.00.07其它费用380.6475.7475.7475.7475.7475.7475.77.1其它营业费用114.6143.2143.2143.2143.2143.2143.27.2其它制造费用186.0232.5232.5232.5232.5232.5232.57.3其它管理费用80.0100.0100.0100.0100.0100.0100.00总成本费用5337.66473.56473.56473.56473.56369.76369.79可变成本3720.04650.04650.023、4650.04650.04650.04650.010固定成本1617.61823.51823.51823.51823.51719.71719.711经营成本4655.65780.75780.75780.75780.75780.75780.71产品营业收入5728.07160.07160.07160.07160.07160.07160.0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4650.04650.04650.0生产负荷80%100%124、00%4199.04199.04199.01直接成本372046504650451.1451.1451.11.1外购原料3359.164198.954198.95500.0500.0500.01.2燃料及动力费 360.84451.05451.05155.0155.0155.0589.0589.0589.00.00.00.00.00.00.00.00.00.00.00.00.0475.7475.7475.7143.2143.2143.2232.5232.5232.5100.0100.0100.06369.76369.76369.74650.04650.04650.01719.71719.71725、19.75780.75780.75780.77160.07160.07160.0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57287160716071607160716071602增值税341.36426.7426.7426.7426.7426.7426.73销售税金及附加34.13642.6742.6742.6742.6742.6742.626、73.1城市维护建设税23.895229.86929.86929.86929.86929.86929.8693.2教育费附加10.212.812.812.812.812.812.83.3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80%100%100%7160716071601产品营业收入 5728.07160.07160.0426.7426.7426.72增值税3427、1.4426.7426.742.6742.6742.673销售税金及附加34.142.742.729.86929.86929.8693.1城市维护建设税23.929.929.912.812.812.83.2教育费附加 10.212.812.80.00.00.03.3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7016805728.07160.07160.07160.07160.02退税及补贴000.00.028、0.00.00.03销售税金及附加418.2166.74435 34.142.742.742.742.73总成本费用63080.1500.23305 5337.66473.56473.56473.56473.54利润总额6669.8#REF!356.3643.8643.8643.8643.85所得税1667.4089.1161.0161.0161.0161.06税后利润5002.30267.2482.9482.9482.9482.97奖励及福利基金0.000.00.00.00.00.08盈余公积金500.2026.748.348.348.348.39盈余公益金0.000.00.00.00.0029、.010可供投资者分配的利润4502.10240.5434.6434.6434.6434.611未分配利润4502.10240.5434.6434.6434.6434.612累计未分配利润0.00240.5675.11109.71544.31978.87 78 89 9101011117160.07160.07160.07160.07160.00.00.00.00.00.042.742.742.742.742.76369.76369.76369.76369.76369.7747.6747.6747.6747.6747.6186.9186.9186.9186.9186.9560.7560.75630、0.7560.7560.70.00.00.00.00.056.156.156.156.156.10.00.00.00.00.0504.7504.7504.7504.7504.7504.7504.7504.7504.7504.72483.52988.13492.83997.44502.1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7047805728716071607160731、1601.1产品营业收入701680572871607160716071601.2退税及补贴00000001.3回收固定资产余值3100000001.4回收流动资金00000002现金流出59667.469562005498.8 6164.3275 5984.3275 5984.327 5984.332.1固定资产投资06200000002.2流动资金90007201800002.3经营成本56681.8604655.6 5780.75780.75780.75780.72.4销售税金及附加418.166034.136 42.6742.6742.6742.672.5所得税1667.443508932、.076 160.9575160.9575160.9575 160.9573净现金流量10810.5305-6200229.23 995.67251175.6725 1175.673 1175.674累计净现金流量0-6200-5971-4975.1-3799.427-2623.75-1448.15税前净现金流量0-6200318.31156.631336.631336.631336.636累计税前净现金流量0-6200-5882-4725.066-3388.436-2051.81-715.180税后税前财务内部收益率10.24%13.36%净现值(i=8%)66.6961.8投资回收期7.233、66.547 78 89 910101111100%100%100%100%100%716071607160716074707160716071607160716000000表表9-59-5 财财务务评评价价指指标标一一览览表表0000310指标税后税前00000内部收益率 10.24%13.36%6010.28 6010.28 6010.2775 6010.2775 6010.2775净现值66.6961.800000投资回收期 7.266.54000005780.75780.75780.75780.75780.742.6742.6742.6742.6742.67186.908 186.9034、8 186.9075186.9075186.90751149.72 1149.72 1149.7225 1149.7225 1459.7225-298.36 851.363 2001.0855 3150.8084610.53051336.63 1336.63 1336.631336.631646.63621.454 1958.08 3294.7144631.3446277.974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 5635、 67 7生产负荷80%100%100%100%100%100%1现金流入0.05728.07160.07160.07160.07160.07160.01.1产品营业收入0.05728.07160.07160.07160.07160.07160.01.2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6000.04871.86088.16088.16088.17818.16010.32.1项目资本金6000.00.00.00.00.00.00.02.2借款利36、息支付0.093.0103.8103.8103.8103.80.02.3借款本金偿还0.00.00.00.00.01730.00.02.3.1 总投资借款本金偿还0.00.00.00.00.01100.00.02.3.2 流动资金借款本金偿还0.00.00.00.00.0630.00.02.4经营成本0.04655.65780.75780.75780.75780.75780.72.5销售税金及附加0.034.142.742.742.742.742.72.6所得税0.089.1161.0161.0161.0161.0186.93净现金流量-6000.0856.21071.91071.91071.37、9-658.11149.70税后财务内部收益率8.59%0税后财务净现值(i=8%)-346.68 89 910101111100%100%100%100%7160.07160.07160.07470.07160.07160.07160.07160.00.00.00.00.00.00.00.0310.00.00.00.00.06010.36010.36010.36010.30.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.05780.75780.75780.75780.742.742.742.742.7186.9186.91838、6.9186.91149.71149.71149.71459.7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71001.1固定资产投资620062000001.2铺底流动资金270270002贷款总计60002.1总投资贷款11002.1.1应付利息3306666662.1.2应还本金11002.2流动资金贷款6302.2.1应付利息178.22737.837.82.2.2应还本金6303 3资资金金来来源源5432.04625432.0462922.5922.51127.41127.41127.41127.4339、.1当期可用于还本的利润1978.8462240.5434.6434.63.2当期可用于还本的折旧及摊销2945589.0589.0589.03.3可用于还本的利息费用508.293.0103.8103.83.4可用于还本的其他资金00.00.00.04 4资资金金运运用用5432.04625432.0462922.5922.51127.41127.41127.41127.44.1用于维持运营的投资00.00.00.04.2利息偿还508.293.0103.8103.84.2.1其中:总投资借款利息偿还33066.066.066.04.2.2其中:流动资金借款利息偿还178.227.037.840、37.84.3本金偿还17300.00.00.04.3.1其中:总投资借款本金偿还11000.00.00.04.3.2其中:流动资金借款本金偿还6300.00.00.04.4当期结余资金3193.8462829.51023.61023.64.4*累计结余资金829.51853.12876.75可用于支付利息的税息前利润3439.824449.3747.6747.66可用于还本付息的资金5432.0462922.51127.41127.47利息备付率(%)4837207208偿债备付率(%)991.91086.11086.19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 41、606666110037.837.86301127.41127.41127.41127.4434.6434.6589.0589.0103.8103.80.00.01127.41127.41127.41127.40.00.0103.8103.866.066.037.837.80.01730.00.01100.00.0630.01023.6-706.43900.33193.8747.6747.61127.41127.47207201086.11086.1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1089.01617.12145.12642、73.23201.33729.44257.4可变成本0.0465.0930.01395.01860.02325.02790.0固定成本1089.01152.11215.11278.21341.31404.41467.4营业收入0.0716.01432.02148.02864.03580.04296.0可变成本4650初始固定成本108910%加成465差额10%加成63.07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 y y =5280.7x5280.7x +143、0891089y y =716x716x +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%4785.55313.65841.66369.7产能总成本可变成本固定成本3255.03720.04185.04650.00%1089.00.01089.01530.51593.61656.61719.710%1617.1465.01152.15012.05728.06444.07160.020%2145.1930.01215.130%2673.21395.01278.244、40%3201.31860.01341.3营业收入716050%3729.42325.01404.410%加成71660%4257.42790.01467.470%4785.53255.01530.580%5313.63720.01593.690%5841.64185.01656.6100%6369.74650.01719.7145000115035299652471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 y y =5280.7x5280.7x +1089145、089y y =716x716x +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0.0716.01432.02148.02864.03580.04296.05012.05728.06444.07160.08.2%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71007100总投资63906745销销售售收收入入71607160销售收入71607160直直接接成成本本46504650直接成本46504650流流动动资资金金9009046、0流动资金900900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71007100调调整整方方案案10%10%销售收入64446802总总投投资资2000直接成本46504650销销售售收收入入145000流动资金900900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71007100销售收入71607160直接成本41854418流动资金900900流流动动资资金金变变化化-10%-10%-5%-5%总投资71007100销售收入71607160直接成本46504650流动资金810855表47、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%10.24%0.00%总投资-10%339.48%3214.82%-5%339.47%3214.73%5%339.45%3214.55%10%339.44%3214.47%销售收入-10%84.00%720.24%-5%181.34%1670.72%5%553.04%5300.12%10%800.25%7714.00%直接成本-10%686.99%6608.05%-5%181.34%1670.72%5%211.05%1960.82%10%120.92%48、1080.70%流动资金-10%394.49%3752.00%-5%366.02%3473.96%5%314.84%2974.21%10%292.13%2752.51%5%5%10%10%税税后后74557810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71607160计计算算数数值值10%10%153.3%153.3%2.212.2146504650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900900总投资-10%339.5%1.975%5%10%10%-5%339.5%1.97710071005%339.5%1.977549、18787610%339.4%1.9746504650销售收入-10%84.0%3.03900900-5%181.3%2.345%5%10%10%5%553.0%1.257100710010%800.2%1.1571607160直接成本-10%687.0%1.1848835115-5%181.3%2.349009005%211.1%2.245%5%10%10%10%120.9%2.6571007100流动资金-10%394.5%1.4971607160-5%366.0%1.65465046505%314.8%2.0494599010%292.1%2.09税税前前投投资资回回收收期期相相对对变变50、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7.260.00%13.36%0.00%6.540.00%1.97-72.86%606.99%4443.56%1.78-72.72%1.97-72.85%606.99%4443.56%1.78-72.72%1.97-72.85%606.99%4443.56%1.78-72.72%1.97-72.85%606.99%4443.56%1.78-72.72%3.03-58.22%132.00%888.10%2.57-60.60%2.34-67.79%319.71%2293.20%2.03-69.01%1.25-851、2.73%947.12%6989.58%1.88-71.20%1.15-84.21%1309.48%9702.02%1.92-70.63%1.18-83.74%1145.98%8478.20%1.91-70.84%2.34-67.79%319.71%2293.20%2.03-69.01%2.24-69.10%376.70%2719.77%1.37-79.04%2.65-63.49%201.77%1410.30%2.27-65.26%1.49-79.52%683.31%5014.90%1.82-72.11%1.65-77.29%644.55%4724.74%1.80-72.38%2.04-71.52、87%570.72%4172.10%1.75-73.15%2.09-71.25%535.85%3911.11%1.72-73.69%税税前前内内部部收收益益率率投投资资回回收收期期224.5%224.5%1.211.21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53、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%10.0%10.2%-5%339.5%181.3%181.3%366.0%10.0%10.2%0%10.2%10.2%10.2%10.2%10.0%10.2%5%339.5%553.0%211.1%314.8%10.0%10.2%10%339.4%800.2%120.9%292.1%10.0%10.2%总投资销售收入直接成本流动资金基准收益率,10.0%方方案案收收益益率率,10.2%10.2%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,10.0%方方案案收收益益率率,10.2%10.2%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%