某铜业公司年产二万吨高频电阻焊铜线-项目财务分析预测套表带公式.xls

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12.9%12.9%公益金0%净现值355.5355.5贴现率12%投资回收期7.867.86短期贷款利率6.00%不含税产品营业收入23000不含税直接成本18000资本金收益税后财务内部收益率铺底比率9.0%9.0%税后财务净现值毛利率11.08%11.08%工资及福利费627流动资金3300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

2、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11000.07700.01320.01980.01.1固定资产建设投资7700.07700.01.2流动资金3300.00.01320.01980.01.3投资方向调节税0.02资金筹措11000.07700.01320.01980.02.1项目总投资11000.07700.0990.00.02.1.1固定资产建设投资7700.07700.00.00.02.1.2铺底流动资金990.00.0990.02.2流动资金贷款2310.0330.01980.0当期流动资金贷款2310.00.03

3、30.01980.0累积流动资金贷款330.02310.0附表3：成本表生产负荷40%80%1直接成本7200.014400.01.1外购原料99.3%7149.614299.21.2燃料及动力费0.7%50.4100.82工资及福利费250.8501.63修理费2.5%192.5192.54折旧费105.0%731.5731.55摊销费0.00.06利息支出19.8138.66.1总投资贷款利息0.00.06.2流动资金贷款利息19.8138.67其它费用594.21188.37.1其它营业费用2.0%184.0368.07.2其它制造费用5%360.0720.07.3其它管理费用20.0%

4、50.2100.3总成本费用19484.88988.817152.59可变成本7200.014400.010固定成本1788.82752.511经营成本18695.98237.516282.4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21160.09200.018400.02增值税782.0340.0680.03销售税金及附加78.234.068.03.1城市维护建设税23.847.63.2教育费附加10.220.43.3消费税0.00.0附表5 损益和利润分配表1产品营业收入211600.09200.018400.02退税及补贴0.00.00.03销售税金及附加782.03

5、4.068.04总成本费用194848.38988.817152.55利润总额15969.71597.0177.21179.56所得税3992.4399.244.3294.97税后利润11977.31197.7132.9884.68奖励及福利基金0.00.00.09盈余公积金1197.713.388.510盈余公益金0.00.00.011可供投资者分配的利润 10779.60.0119.6796.112未分配利润10779.60.0119.6796.113累计未分配利润0.0119.6915.8项目财务现金流量表1现金流入211985.00.09200.018400.01.1产品营业收入211

6、600.00.09200.018400.01.2退税及补贴0.00.00.01.3回收固定资产余值385.01.4回收流动资金0.02现金流出195033.57700.09635.818625.32.1固定资产投资0.07700.00.00.02.2流动资金3300.00.01320.01980.02.3经营成本186959.10.08237.516282.42.4销售税金及附加782.034.068.02.5所得税3992.40.044.3294.93净现金流量16951.5-7700.0-435.8-225.34累计净现金流量-7700.0-8135.8-8361.15税前净现金流量-77

7、00.0-391.569.66累计税前净现金流量-7700.0-8091.5-8021.9税后税前财务内部收益率12.9%17.3%净现值(i=8%)355.52202.1投资回收期6.866.07项目资本金财务现金流量表1现金流入0.09200.018400.01.1产品营业收入0.09200.018400.01.2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11000.08335.616783.92.1项目资本金11000.00.00.02.2借款利息支付0.019.8138.62.3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

8、金借款本金偿还 运营第5年2.4经营成本8237.516282.42.5销售税金及附加34.068.02.6所得税0.044.3294.93净现金流量-11000.0864.41616.1税后财务内部收益率8.19%税后财务净现值(i=8%)-1651.0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11000.011000.0基建投资设备投资17.3%17.3%固定资产建设投资770037463746395439542202.12202.1铺底流动资金990.07.077.07自筹资本金11000.011000.0银行贷款0.0贷款利率6

9、.00%6.00%8.19%评评价价指指标标-1,651.00投资利润率投资利税率销售利润率税税金金总总额额17.1%17.1%25.6%25.6%8.2%8.2%1404.71404.7资本金投资利润率资本金投资利税率17.1%17.1%25.6%25.6%2011年2012年77494.312.6%12.2%12.9%4 45 56 67 78 89 90.00.0600000.00.03500.00.00.060000.00.00.00.00.00.02310.02310.02310.0100%100%100%100%100%100%18000.018000.018000.018000.

10、018000.018000.017874.017874.017874.017874.017874.017874.0126.0126.0126.0126.0126.0126.0627.0627.0627.0627.0627.0627.0192.5192.5192.5192.5192.5192.5731.5731.5731.5731.5731.5731.50.00.00.00.00.00.0138.6138.6138.60.00.00.00.00.00.0138.6138.6138.60.00.00.01485.41485.41485.41485.41485.41485.4460.0460.046

11、0.0460.0460.0460.0900.0900.0900.0900.0900.0900.0125.4125.4125.4125.4125.4125.421175.021175.021175.021036.421036.421036.418000.018000.018000.018000.018000.018000.03175.03175.03175.03036.43036.43036.420304.920304.920304.920304.920304.920304.923000.023000.023000.023000.023000.023000.0850.0850.0850.0850

12、.0850.0850.085.085.085.085.085.085.059.559.559.559.559.559.525.525.525.525.525.525.50.00.00.00.00.00.023000.023000.023000.023000.023000.023000.00.00.00.00.00.00.085.085.085.085.085.085.021175.021175.021175.021036.421036.421036.41740.01740.01740.01878.61878.61878.6435.0435.0435.0469.7469.7469.71305.0

13、1305.01305.01409.01409.01409.00.00.00.00.00.00.0130.5130.5130.5140.9140.9140.90.00.00.00.00.00.01174.51174.51174.51268.11268.11268.11174.51174.51174.51268.11268.11268.12090.33264.84439.35707.36975.48243.523000.023000.023000.023000.023000.023000.023000.023000.023000.023000.023000.023000.00.00.00.00.0

14、0.00.020824.920824.920824.920859.620859.620859.60.00.00.00.020304.920304.920304.920304.920304.920304.985.085.085.085.085.085.0435.0435.0435.0469.7469.7469.72175.12175.12175.12140.52140.52140.5-6186.0-4010.9-1835.8304.72445.14585.62610.12610.12610.12610.12610.12610.1-5411.8-2801.7-191.62418.55028.676

15、38.723000.023000.023000.023000.023000.023000.023000.023000.023000.023000.023000.023000.00.00.00.00.00.00.020963.520963.523273.520859.620859.620859.60.00.0138.6138.6138.60.00.00.00.00.02310.00.02310.020304.920304.920304.920304.920304.920304.985.085.085.085.085.085.0435.0435.0435.0469.7469.7469.72036.

16、52036.5-273.52140.52140.52140.52813.610101111100%100%18000.018000.017874.017874.0126.0126.0627.0627.0192.5192.5731.5731.50.00.00.00.00.00.01485.41485.4460.0460.0900.0900.0125.4125.421036.421036.418000.018000.03036.43036.420304.920304.923000.023000.0850.0850.085.085.059.559.525.525.50.00.023000.02300

17、0.00.00.085.085.021036.421036.41878.61878.6469.7469.71409.01409.00.00.0140.9140.90.00.01268.11268.11268.11268.19511.510779.623000.023385.023000.023000.00.00.0385.00.00.020859.620859.620304.920304.985.085.0469.7469.72140.52525.56726.09251.52610.12995.110248.813243.923000.023385.023000.023000.00.00.03

18、85.00.020859.620859.60.00.020304.920304.985.085.0469.7469.72140.52525.5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11000.01.1固定资产建设投资万元7700.01.2流动资金万元3300.02项目总投资万元11000.02.1固定资产建设投资万元7700.02.2铺底流动资金万元990.03年营业收入万元21160.0建设期平均值4年总成本费用万元19484.8建设期平均值5年增值税万元782.0建设

19、期平均值6年销售税金及附加万元78.2建设期平均值7年利润总额万元1597.0建设期平均值8所得税万元399.2建设期平均值9年税后利润万元1197.7建设期平均值10投资利润率（）17.1%11投资利税率（）25.6%12资本金投资利润率（）17.1%13资本金投资利税率（）25.6%14销售利润率（）8.2%15税后财务内部收益率（全部投资）12.9%16税前财务内部收益率（全部投资）17.3%17税后财务净现值FNPV（I=12%）万元355.518税前财务净现值FNPV（I=12%）万元2202.119税后投资回收期年7.86含建设期20税前投资回收期年7.07含建设期21盈亏平衡点（

20、生产能力利用率）61.78%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）374648.6%设备投资费（含设备安装费）395451.4%固定资产投资合计7700100%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110007700132019801.1固定资产建设投资77007700001.2流动资金33000132019801.3投资方向调节税00002资金筹措110007700132019802.1项目

21、总投资11000770099002.1.1固定资产建设投资77007700002.1.2铺底流动资金990099002.2流动资金贷款2310033019803项目总投资来源110003.1自筹资本金110003.2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40%80%100%100%100%100%100%1直接成本7200.014400.018000.018000.018000.018000.018000.01.1外购原料7149

22、.614299.217874.017874.017874.017874.017874.01.2燃料及动力费50.4100.8126.0126.0126.0126.0126.02工资及福利费250.8501.6627.0627.0627.0627.0627.03修理费192.5192.5192.5192.5192.5192.5192.54折旧费731.5731.5731.5731.5731.5731.5731.55摊销费0.00.00.00.00.00.00.06利息支出19.8138.6138.6138.6138.60.00.06.1总投资贷款利息0.00.00.00.00.00.00.06.

23、2流动资金贷款利息19.8138.6138.6138.6138.60.00.07其它费用594.21188.31485.41485.41485.41485.41485.47.1其它营业费用184.0368.0460.0460.0460.0460.0460.07.2其它制造费用360.0720.0900.0900.0900.0900.0900.07.3其它管理费用50.2100.3125.4125.4125.4125.4125.40总成本费用8988.817152.521175.021175.021175.021036.421036.49可变成本7200.014400.018000.018000

24、.018000.018000.018000.010固定成本1788.82752.53175.03175.03175.03036.43036.411经营成本8237.516282.420304.920304.920304.920304.920304.91产品营业收入9200.018400.023000.023000.023000.023000.023000.0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18000.018000.018000

25、.0生产负荷40%80%100%17874.017874.017874.01直接成本72001440018000126.0126.0126.01.1外购原料7149.614299.217874627.0627.0627.01.2燃料及动力费 50.4100.8126192.5192.5192.5731.5731.5731.50.00.00.00.00.00.00.00.00.00.00.00.01485.41485.41485.4460.0460.0460.0900.0900.0900.0125.4125.4125.421036.421036.421036.418000.018000.0180

26、00.03036.43036.43036.420304.920304.920304.923000.023000.023000.0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40%80%100%100%100%100%100%1产品营业收入92001840023000230002300023000230002增值税3406808508508508508503销售税金及附加346885858585853.1城市维护

27、建设税23.847.659.559.559.559.559.53.2教育费附加10.220.425.525.525.525.525.53.3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40%80%100%2300023000230001产品营业收入 9200.018400.023000.08508508502增值税340.0680.0850.08585853销售税金及

28、附加34.068.085.059.559.559.53.1城市维护建设税23.847.659.525.525.525.53.2教育费附加 10.220.425.50.00.00.03.3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 56 61产品营业收入21160009200.018400.023000.023000.023000.02退税及补贴000.00.00.00.00.03销售税金及附加782.0399.24334.068

29、.085.085.085.03总成本费用194848.31197.7298988.817152.521175.021175.021175.04利润总额15969.7#REF!177.21179.51740.01740.01740.05所得税3992.4044.3294.9435.0435.0435.06税后利润11977.30132.9884.61305.01305.01305.07奖励及福利基金0.000.00.00.00.00.08盈余公积金1197.7013.388.5130.5130.5130.59盈余公益金0.000.00.00.00.00.010可供投资者分配的利润10779.60

30、119.6796.11174.51174.51174.511未分配利润10779.60119.6796.11174.51174.51174.512累计未分配利润0.00119.6915.82090.33264.84439.37 78 89 91010111123000.023000.023000.023000.023000.00.00.00.00.00.085.085.085.085.085.021036.421036.421036.421036.421036.41878.61878.61878.61878.61878.6469.7469.7469.7469.7469.71409.01409.

31、01409.01409.01409.00.00.00.00.00.0140.9140.9140.9140.9140.90.00.00.00.00.01268.11268.11268.11268.11268.11268.11268.11268.11268.11268.15707.36975.48243.59511.510779.6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40%80%100%100%100%1现金流入21

32、198509200184002300023000230001.1产品营业收入21160009200184002300023000230001.2退税及补贴00000001.3回收固定资产余值3850000001.4回收流动资金00000002现金流出195033.5177009635.8 18625.2920824.920824.920824.92.1固定资产投资07700000002.2流动资金33000132019800002.3经营成本186959.0808237.5 16282.4220304.920304.920304.92.4销售税金及附加782034688585852.5所得税3

33、992.43044.31294.874354354353净现金流量16951.49-7700-435.8-225.292175.12175.12175.14累计净现金流量0-7700-8136-8361.06-6185.96-4010.86-1835.85税前净现金流量0-7700-391.5 69.582610.12610.12610.16累计税前净现金流量0-7700-8091-8021.88-5411.78-2801.68-191.580税后税前财务内部收益率12.90%17.30%净现值(i=8%)355.52202.1投资回收期6.866.077 78 89 910101111100

34、%100%100%100%100%2300023000230002300023385230002300023000230002300000000表表9-59-5 财财务务评评价价指指标标一一览览表表0000385指标税后税前00000内部收益率 12.90%17.30%20859.6 20859.6 20859.5520859.5520859.55净现值355.52202.100000投资回收期 6.866.070000020304.9 20304.9 20304.920304.920304.98585858585469.65469.65469.65469.65469.652140.45 21

35、40.45 2140.452140.452525.45304.692445.14 4585.596726.049251.492610.12610.12610.12610.12995.12418.52 5028.62 7638.7210248.8213243.92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40%80%100%100%100%100%1现金流入0.09200.018400.023000.02

36、3000.023000.023000.01.1产品营业收入0.09200.018400.023000.023000.023000.023000.01.2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11000.08335.616783.920963.520963.523273.520859.62.1项目资本金11000.00.00.00.00.00.00.02.2借款利息支付0.019.8138.6138.6138.6138.60.02.3借款本金偿还0.

37、00.00.00.00.02310.00.02.3.1 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0.00.00.00.00.02310.00.02.4经营成本0.08237.516282.420304.920304.920304.920304.92.5销售税金及附加0.034.068.085.085.085.085.02.6所得税0.044.3294.9435.0435.0435.0469.73净现金流量-11000.0864.41616.12036.52036.5-273.52140.50税后财务内部收益率8.19%0税后财务净现值(i=8

38、%)-1651.08 89 910101111100%100%100%100%23000.023000.023000.023385.023000.023000.023000.023000.00.00.00.00.00.00.00.0385.00.00.00.00.020859.620859.620859.620859.60.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.00.020304.920304.920304.920304.985.085.085.085.0469.7469.7469.7469.72140.52140.5214

39、0.52525.5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110001.1固定资产投资770077000001.2铺底流动资金990990002贷款总计110002.1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23102.2.1应付利息574.219.8138.6138.62.2.2应还本金23103 3资资金金来来源源8670.9868670.986870.9870.91666.21666.22044.62044.63.1当期可用于还本的利润4439.286119.6796

40、.11174.53.2当期可用于还本的折旧及摊销3657.5731.5731.5731.53.3可用于还本的利息费用574.219.8138.6138.63.4可用于还本的其他资金00.00.00.04 4资资金金运运用用8670.9868670.986870.9870.91666.21666.22044.62044.64.1用于维持运营的投资00.00.00.04.2利息偿还574.219.8138.6138.64.2.1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574.219.8138.6138.64.3本金偿还23100.00.00.04.3.1其中

41、: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23100.00.00.04.4当期结余资金5786.786851.11527.61906.04.4*累计结余资金851.12378.84284.85可用于支付利息的税息前利润7150.92197.01318.11878.66可用于还本付息的资金8670.986870.91666.22044.67利息备付率(%)99595113558偿债备付率(%)4398.71202.21475.29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 60000138.6138.623102044.62044.62

42、044.62044.61174.51174.5731.5731.5138.6138.60.00.02044.62044.62044.62044.60.00.0138.6138.60.00.0138.6138.60.02310.00.00.00.02310.01906.0-404.06190.85786.81878.61878.62044.62044.6135513551475.21475.2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1358.53326.35294.17261.99229.711197.513165.2可变成本0.

43、01800.03600.05400.07200.09000.010800.0固定成本1358.51526.31694.11861.92029.72197.52365.2营业收入0.02300.04600.06900.09200.011500.013800.0可变成本18000初始固定成本1358.510%加成1800差额10%加成167.79盈盈亏亏平平衡衡表表110%100%90%80%70%60%50%40%30%20%10%0%0 5000 10000 15000 20000 25000 y y =19677.9x19677.9x +1358.51358.5y y =23x23x +1.

44、82E-121.82E-12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%15133.017100.819068.621036.4产能总成本可变成本固定成本12600.014400.016200.018000.00%1358.50.01358.52533.02700.82868.63036.410%3326.31800.01526.316100.018400.020700.023000.020%5294.13600.01694.130%7261.95400.01861.940%9229.77

45、200.02029.7营业收入2300050%11197.59000.02197.510%加成230060%13165.210800.02365.270%15133.012600.02533.080%17100.814400.02700.890%19068.616200.02868.6100%21036.418000.03036.4145000115035299652471盈盈亏亏平平衡衡表表110%100%90%80%70%60%50%40%30%20%10%0%0 5000 10000 15000 20000 25000 y y =19677.9x19677.9x +1358.51358.

46、5y y =23x23x +1.82E-121.82E-12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0.02300.04600.06900.09200.011500.013800.016100.018400.020700.023000.08.2%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1100011000总投资990010450销销售售收收入入2300023000销售收入2300023000直直接接成成本本1800018000直接成本180001800

47、0流流动动资资金金33003300流动资金33003300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1100011000调调整整方方案案10%10%销售收入2070021850总总投投资资2000直接成本1800018000销销售售收收入入145000流动资金33003300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1100011000销售收入2300023000直接成本1620017100流动资金33003300流流动动资资金金变变化化-10%-10%-5%-5%总投资110001100

48、0销售收入2300023000直接成本1800018000流动资金29703135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%12.90%0.00%总投资-10%339.48%2530.64%-5%339.47%2530.57%5%339.45%2530.43%10%339.44%2530.36%销售收入-10%84.00%550.94%-5%181.34%1305.24%5%553.04%4185.53%10%800.25%6101.19%直接成本-10%686.99%5223.51%-5%

49、181.34%1305.24%5%211.05%1535.46%10%120.92%837.00%流动资金-10%394.49%2956.94%-5%366.02%2736.29%5%314.84%2339.69%10%292.13%2163.75%5%5%10%10%税税后后1155012100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2300023000计计算算数数值值10%10%100.8%100.8%3.023.021800018000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33003300总投资-10%339.5%

50、1.975%5%10%10%-5%339.5%1.9711000110005%339.5%1.97241502530010%339.4%1.971800018000销售收入-10%84.0%3.0333003300-5%181.3%2.345%5%10%10%5%553.0%1.25110001100010%800.2%1.152300023000直接成本-10%687.0%1.181890019800-5%181.3%2.34330033005%211.1%2.245%5%10%10%10%120.9%2.651100011000流动资金-10%394.5%1.492300023000-5%

51、366.0%1.6518000180005%314.8%2.043465363010%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7.860.00%17.30%0.00%7.070.00%1.97-74.92%606.99%3408.21%1.78-74.80%1.97-74.92%606.99%3408.21%1.78-74.80%1.97-74.92%606.99%3408.21%1.78-74.80%1.97-74.91%606.99%3408.21%1.78-74.80%3.03-6

52、1.40%132.00%662.94%2.57-63.60%2.34-70.24%319.71%1747.86%2.03-71.37%1.25-84.04%947.12%5374.08%1.88-73.39%1.15-85.42%1309.48%7468.43%1.92-72.87%1.18-84.98%1145.98%6523.49%1.91-73.06%2.34-70.24%319.71%1747.86%2.03-71.37%2.24-71.45%376.70%2077.23%1.37-80.63%2.65-66.27%201.77%1066.15%2.27-67.90%1.49-81.0

53、8%683.31%3849.37%1.82-74.23%1.65-79.02%644.55%3625.33%1.80-74.49%2.04-74.01%570.72%3198.62%1.75-75.19%2.09-73.44%535.85%2997.10%1.72-75.70%税税前前内内部部收收益益率率投投资资回回收收期期135.9%135.9%2.342.34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

54、%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-10%339.5%84.0%687.0%394.5%12.0%12.9%-5%339.5%181.3%181.3%366.0%12.0%12.9%0%12.9%12.9%12.9%12.9%12.0%12.9%5%339.5%553.0%211.1%314.8%12.0%12.9%10%339.4%800.2%120.9%292.1%12.0%12.9%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,12.9%12.9%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,12.9%12.9%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%