投资项目评估作业4

固定资产借款还本付息计算 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf (等本)(万元)固定资产借款还本付息计算表(等本息)(万元)年份年初借款累计本年应计利息本年还本额年末借款累计年份年初借款累计本年应计利息本年还本额年末借款累计44,588.50458.85458.854,129.6544,588.50458.85287.914,300.5954,129.65412.97458.853,670.8054,300.59430.06316.703,983.8963,670.80367.08458.853,211.9563,983.89398.39348.373,635.5273,211.95321.20458.852,753.1073,635.52363.55383.213,252.3182,753.10275.31458.852,294.2583,252.31325.23421.532,830.7892,294.25229.43458.851,835.4092,830.78283.08463.682,367.10101,835.40183.54458.851,376.55102,367.10236.71510.051,857.05111,376.55137.66458.85917.70111,857.05185.70561.061,295.9912917.7091.77458.85458.85121,295.99129.60617.16678.8313458.8545.89458.85-013678.8367.88678.88-0A=746.76(万元)短期借款还本付息表(万元)年份年初借款累计本年应计利息本年还本额年末借款累计41,800.00144.00-01,800.0051,800.00144.00-01,800.0061,800.00144.00-01,800.0071,800.00144.00-01,800.0081,800.00144.00-01,800.0091,800.00144.00-01,800.00101,800.00144.00-01,800.00111,800.00144.00-01,800.00121,800.00144.00-01,800.00131,800.00144.00-01,800.00141,800.00144.00-01,800.00151,800.00144.001,800.00-0资金筹措表（万元）序号建设期第1年第2年第3年1总投资1,050.001,785.003,553.501.1固定资产1,000.001,600.001,400.001.2无形资产-01.3流动资产-01,800.001.4建设期利息50.00185.00353.502资金筹措1,050.001,785.003,553.502.1自有资金-0-02.2长期借款（本）1,000.001,600.001,400.002.3长期借款（息）50.00185.00353.502.4短期借款-01,800.00固定资产折旧估算表年份期初帐面净值年折旧额期末资产余额44,588.50344.144,244.3654,244.36344.143,900.23固定资产总额=4588.5（万元）63,900.23344.143,556.09固定资产残值=4588.5×10%=458.85（万元）73,556.09344.143,211.95固定资产年折旧额=(4588.5-458.85)÷12=344.1375(万元)83,211.95344.142,867.8192,867.81344.142,523.68102,523.68344.142,179.54112,179.54344.141,835.40121,835.40344.141,491.26131,491.26344.141,147.13141,147.13344.14802.9915802.99344.14458.85销售收入和销售税金估算表(万元)年份销售收入销售税金48,000.00500.00510,000.00550.00610,000.00550.00710,000.00550.00810,000.00550.00910,000.00550.001010,000.00550.001110,000.00550.001210,000.00550.001310,000.00550.001410,000.00550.001510,000.00550.00总成本费用估算表(资本金、等本息)年份总成本费用折旧费摊销费长期利息短期利息经营成本45,946.99344.14-0458.85144.005,000.0056,918.20344.14-0430.06144.006,000.0066,886.53344.14-0398.39144.006,000.0076,851.69344.14-0363.55144.006,000.0086,813.37344.14-0325.23144.006,000.0096,771.22344.14-0283.08144.006,000.00106,724.85344.14-0236.71144.006,000.00116,673.84344.14-0185.70144.006,000.00126,617.74344.14-0129.60144.006,000.00136,556.02344.14-067.88144.006,000.00146,488.14344.14-0-0144.006,000.00156,488.14344.14-0-0144.006,000.00总成本费用估算表(资本金、等本)年份总成本费用折旧费摊销费长期利息短期利息经营成本45,946.99344.14-0458.85144.005,000.0056,901.10344.14-0412.97144.006,000.0066,855.22344.14-0367.08144.006,000.0076,809.33344.14-0321.20144.006,000.0086,763.45344.14-0275.31144.006,000.0096,717.56344.14-0229.43144.006,000.00106,671.68344.14-0183.54144.006,000.00116,625.79344.14-0137.66144.006,000.00126,579.91344.14-091.77144.006,000.00136,534.02344.14-045.89144.006,000.00146,488.14344.14-0-0144.006,000.00156,488.14344.14-0-0144.006,000.00损益表(资本金、等本息）单位：万元序号项目年份456789101112131415合计1产品销售收入118000800010000100001000010000100001000010000100001000010000100002销售税金及附加65505005505505505505505505505505505505503总成本费用79736.706085,946.996,918.206,886.536,851.696,813.376,771.226,724.856,673.846,617.746,556.026,488.146,488.144利润总额31,713.291,553.012,531.802,563.472,598.312,636.632,678.782,725.152,776.162,832.262,893.982,961.862,961.865所得税10,465.39512.49835.50845.95857.44870.09884.00899.30916.13934.65955.01977.41977.416税后利润21,247.911,040.521,696.311,717.531,740.871,766.541,794.791,825.851,860.031,897.621,938.971,984.451,984.45损益表(资本金、等本）单位：万元序号项目年份456789101112131415合计1产品销售收入118000800010000100001000010000100001000010000100001000010000100002销售税金及附加65505005505505505505505505505505505505503总成本费用79381.3255,946.996,901.106,855.226,809.336,763.456,717.566,671.686,625.796,579.916,534.026,488.146,488.144利润总额32,068.681,553.012,548.902,594.782,640.672,686.552,732.442,778.322,824.212,870.092,915.982,961.862,961.865所得税10,582.66512.49841.14856.28871.42886.56901.70916.85931.99947.13962.27977.41977.416税后利润21,486.011,040.521,707.761,738.501,769.251,799.991,830.731,861.481,892.221,922.961,953.701,984.451,984.45资金来源与运用表(等本)单位：万元序号项目年份建设期投产期达产期123456789101112131415合计1资金来源34263.04225105017853553.51,384.662,051.902,082.642,113.392,144.132,174.872,205.622,236.362,267.102,297.842,328.594,587.441.1净利21486.012251,040.521,707.761,738.501,769.251,799.991,830.731,861.481,892.221,922.961,953.701,984.451,984.451.2折旧费4129.68344.14344.14344.14344.14344.14344.14344.14344.14344.14344.14344.14344.141.3长期借款4588.5105017851,753.501.4流动资金借款18001,800.001.5自有资金01.6回收固定资产余值458.85458.851.7回收流动资金180018002资金运用12777105017853553.5458.85458.85458.85458.85458.85458.85458.85458.85458.85458.85018002.1固定资产投资40001000160014002.2建设期利息588.550185353.52.3流动资金180018002.4长期借款本金偿还4588.5458.85458.85458.85458.85458.85458.85458.85458.85458.85458.852.5流动资金借款本金偿还18001800盈余资金21486.04225000925.811,593.051,623.791,654.541,685.281,716.021,746.771,777.511,808.251,838.992,328.592,787.44累计盈余资金000925.812,518.864,142.655,797.197,482.479,198.4910,945.2612,722.7714,531.0216,370.0218,698.6021,486.04现金流量表（资本金）序号项目年份建设期投产期达产期123456789101112131415合计1现金流入120258.8500080001000010000100001000010000100001000010000100001000012258.851.1产品销售收入118000800010000100001000010000100001000010000100001000010000100001.2回收固定资产余值458.85458.851.3回收流动资金180018002现金流出105161.3378105017853553.57074.1941258406.9511758376.2082258345.4652758314.7223258283.9793758253.2364258222.4934758191.7505258161.0075757671.4146259471.4146252.1项目资本金6388.5105017853553.52.2借款本金偿还6388.5458.85458.85458.85458.85458.85458.85458.85458.85458.85458.85-01,800.002.3借款利息支付4251.675602.85556.96511.08465.20419.31373.43327.54281.66235.77189.891441442.4经营成本710005,000.00600060006000600060006000600060006000600060002.5销售税金及附加65505005505505505505505505505505505505502.6所得税10582.66275512.49841.14856.28871.42886.56901.70916.85931.99947.13962.27977.41977.413净现金流量15097.51225-1050-1785-3553.5925.8058751593.0488251623.7917751654.5347251685.2776751716.0206251746.7635751777.5065251808.2494751838.9924252328.5853752787.435375动态投资回收期年份123456789101112131415净现金流量-1050-1785-3553.5925.8058751593.0488251623.7917751654.5347251685.2776751716.0206251746.7635751777.5065251808.2494751838.9924252328.5853752787.435375P/F,15%,n0.86956521740.75614366730.65751623240.57175324560.49717673530.43232759590.37593703990.32690177380.2842624120.24718470610.21494322270.18690715020.16252795670.1413286580.1228944852现金流现值-913.0434783-1349.716446-2336.483932529.3325138792.026814702.0099943622.000887550.9202614487.800162431.773241382.0629809337.9747562298.8876812329.0958461342.5604355累计现金流量-913.0434783-2262.759924-4599.243856-4069.911343-3277.884529-2575.874534-1953.873647-1402.953386-915.1532239-483.3799829-101.317002236.6577542535.5454354864.64128141207.201717年份123456789101112131415净现金流量-1050-1785-3553.5925.8058751593.0488251623.7917751654.5347251685.2776751716.0206251746.7635751777.5065251808.2494751838.9924252328.5853752787.435375P/F,18%,n0.84745762710.71818442980.60863087270.51578887520.43710921620.37043153920.31392503320.26603816370.2254560710.19106446690.16191903980.13721952520.11628773320.09854892650.0835160394NPV=1207.201717（万元）现金流现值-889.8305085-1281.959207-2162.769806477.5203709696.3363233601.5036865519.3998685448.348178386.8872678333.7444513287.8121497248.1271344213.8522605229.4795889232.7955626累计现金流量-889.8305085-2171.789716-4334.559522-3857.039151-3160.702827-2559.199141-2039.799272-1591.451094-1204.563827-870.8193754-583.0072257-334.8800912-121.0278307108.4517582341.2473208NPVR=0.2624783018年份123456789101112131415（A/P，15%，15）=0.171017净现金流量-1050-1785-3553.5925.8058751593.0488251623.7917751654.5347251685.2776751716.0206251746.7635751777.5065251808.2494751838.9924252328.5853752787.435375NAV=206.452016（万元）P/F,20%,n0.83333333330.69444444440.57870370370.48225308640.4018775720.33489797670.27908164720.23256803940.19380669950.16150558290.13458798570.11215665480.0934638790.07788656580.0649054715一、IRR=20%现金流现值-875-1239.583333-2056.423611446.4727406640.2105939543.80458461.7502765391.9417247332.5762935282.1120694239.2310228202.8072121171.8793655181.3655181180.9198073二、当i=18%时NPV=341.2473208（万元）累计现金流量-875-2114.583333-4171.006944-3724.534204-3084.32361-2540.51903-2078.768753-1686.827029-1354.250735-1072.138666-832.9076431-630.1004309-458.2210655-276.8555474-95.93574002当i=20%时NPV=-95.93574002（万元）