年产3000吨松香、840吨松节油项目可行性研究报告excel表格财务分析软件（带计算公式） .xls

第51页共59页 附件1 项项目目投投资资现现金金流流量量表表 项目实施单位:*林业化工有限公司 2009年4月 金额单位:人民币万元 序号费用名称 建设期投产期达产期 012345678910 1现金流入2,106.002,808.003,510.003,510.003,510.003,510.003,510.003,510.003,510.004,710.14 1.1营业收入2,106.002,808.003,510.003,510.003,510.003,510.00 3,510.003,510.003,510.003,510.00 1.2补贴收入 1.3回收固定资产余值 498.14 1.4回收全部流动资金 702.00 2现金流出1,189.522,373.742,543.932,619.972,619.972,619.972,619.972,619.972,619.972,619.972,619.97 2.1建设投资 1,189.52 2.2流动资金561.60140.40 2.3经营成本1,654.932,170.902,329.182,329.182,329.182,329.182,329.182,329.182,329.182,329.18 2.4营业税及附加157.21232.63290.79290.79290.79290.79290.79290.79290.79290.79 2.5维持运营投资 3所得税前净现金流量(12)-1,189.52-267.74264.07890.03890.03890.03890.03890.03890.03890.032,090.17 4累计所得税前净现金流量-1,189.52-1,457.26-1,193.19-303.16586.881,476.912,366.943,256.984,147.015,037.057,127.22 5调整所得税33.3955.51154.98157.33159.68163.95163.95163.95163.95163.95 6所得税后净现金流量(35)-1,189.52-301.13208.56735.06732.70730.35726.08726.08726.08726.081,926.22 7累计所得税后净现金流量-1,189.52-1,490.65-1,282.09-547.03185.67916.021,642.102,368.183,094.253,820.335,746.55 第52页共59页 附件2 借借款款还还本本付付息息计计划划表表 项目实施单位:*林业化工有限公司 2009年4月 金额单位:人民币万元 序序号号年年 份份012345 1 1期初借款余额400.74822.34762.74562.74362.74 2 2当年借款389.52 561.60140.40 3 3当年还本付息196.64256.66244.89233.12384.09 4 4其中：本金140.00200.00200.00200.00362.74 5 5利息11.2256.6456.6644.8933.1221.35 6 6期末余额400.74822.34762.74562.74362.74-0.00 第53页共59页 附件3 财财务务计计划划现现金金流流量量表表 项目实施单位:*林业化工有限公司 2009年4月 金额单位:人民币万元 序号项 目合计 计算期 012345678910 1 经营活动净现金流量（1.1-1.2） 6,421.49-16.44260.47348.96735.06732.70730.35726.08726.08726.08726.08726.08 1.1 现金流入32,994.00 -2,106.002,808.003,510.003,510.003,510.003,510.003,510.003,510.003,510.003,510.00 1.1.1营业收入 28,200.001,800.002,400.003,000.003,000.003,000.003,000.003,000.003,000.003,000.003,000.00 1.1.2增值税销项税额 4,794.00306.00408.00510.00510.00510.00510.00510.00510.00510.00510.00 1.1.3补贴收入 - 1.1.4其他流入 - 1.2 现金流出26,572.51 16.441,845.532,459.042,774.942,777.302,779.652,783.922,783.922,783.922,783.922,783.92 1.2.1经营成本 20,268.501,515.091,984.452,096.122,096.122,096.122,096.122,096.122,096.122,096.122,096.12 1.2.2增值税进项税额 2,207.2116.44139.84186.45233.06233.06233.06233.06233.06233.06233.06233.06 1.2.3营业税金及附加 129.347.4911.0813.8513.8513.8513.8513.8513.8513.8513.85 1.2.4增值税 2,586.79149.72221.55276.94276.94276.94276.94276.94276.94276.94276.94 1.2.5所得税 1,380.6733.3955.51154.98157.33159.68163.95163.95163.95163.95163.95 1.2.6其他流出 - 2 投资活动净现金流量（2.1-2.2） -674.94-1,173.08-561.60-140.40-1,200.14 2.1 现金流入 1,200.14 1,200.14 2.2 现金流出 1,875.081,173.08561.60140.40- 2.2.1建设投资 1,173.08 1,173.08 2.2.2维持运营投资 - 2.2.3流动资金 702.00561.60140.40 2.2.4其他流出 - 3 筹资活动净现金流量（3.1-3.2） 576.121,189.52364.96-116.26-244.89-233.12-384.09- 3.1 现金流入 1,891.521,189.52561.60140.40- 3.1.1项目资本金投入 800.00800.00 3.1.2建设投资借款 389.52389.52 3.1.3流动资金借款 702.00561.60140.40- 3.1.4债券 - 3.1.5短期借款 - 3.1.6其他流入 - 3.2 现金流出 1,315.40-196.64256.66244.89233.12384.09- 3.2.1各种利息支出 212.6656.6456.6644.8933.1221.35- 3.2.2偿还债务本金 1,102.74140.00200.00200.00200.00362.74- 3.2.3应付利润（股利分配） - 3.2.4其他流出 - 4 净现金流量（1+2+3） 6,322.67-63.8392.30490.17499.58346.26726.08726.08726.08726.081,926.22 5 累计盈余资金6,322.67 -63.83156.13646.291,145.871,492.132,218.212,944.293,670.374,396.456,322.67 第54页共59页 附件4 投投资资各各方方现现金金流流量量表表 项目实施单位:*林业化工有限公司 2009年4月 金额单位:人民币万元 序号项 目合计 计算期 012345678910 1现金流入 6,804.02-179.77513.04703.811,294.05590.24590.24590.242,342.65 1.1实分利润 5,051.61179.77513.04703.811,294.05590.24590.24590.24590.24 1.2资产处置收益分配 1,752.41 1,752.41 1.3租赁费收入 - 1.4技术转让或适用收入 - 1.5其他现金流入 - 2现金流出 800.00800.00- 2.1实缴资本 800.00800.00 2.2租赁资产支出 - 2.3其他现金流出 - 3净现金流量（1-2） 6,004.02-800.00-179.77513.04703.811,294.05590.24590.24590.242,342.65 第55页共59页 附件5 资资产产负负债债表表 项目实施单位:*林业化工有限公司 2009年4月 金额单位:人民币万元 序号项 目合计 计算期 012345678910 1资产25,123.041,200.741,755.911,841.921,842.411,907.791,895.582,196.422,566.082,935.743,305.393,675.06 1.1流动资产总额16,277.34-625.43781.70852.45988.091,046.141,417.241,857.162,297.082,736.993,675.06 1.1.1货币资金10,099.7463.8379.70150.45286.09344.14715.241,155.161,595.082,034.993,675.06 1.1.2应收账款- 1.1.3预付账款- 1.1.4存货6,177.60561.60702.00702.00702.00702.00702.00702.00702.00702.00- 1.1.5其他- 1.2在建工程1,200.741,200.74 1.3固定资产净值7,644.961,130.481,060.22989.96919.70849.44779.18708.92638.66568.40 1.4无形及其他资产净值- 2负债及所有者权益（2.4+2.5）25,123.041,200.741,755.911,841.921,842.411,907.791,895.582,196.422,566.082,935.743,305.393,675.06 2.1流动负债总额- 2.1.1短期借款- 2.1.2应付账款- 2.1.3预收账款- 2.1.4其他- 2.2建设投资借款722.22400.74260.7460.74 2.3流动资金借款2,189.08561.60702.00562.74362.74- 2.4负债小计（2.1+2.2+2.3）2,911.30400.74822.34762.74562.74362.74- 2.5所有者权益22,211.74800.00933.571,079.181,279.671,545.051,895.582,196.422,566.082,935.743,305.393,675.06 2.5.1资本金8,800.00800.00800.00800.00800.00800.00800.00800.00800.00800.00800.00800.00 2.5.2资本公积- 2.5.3累计盈余公积金1,606.6613.3635.5668.94103.25138.51175.48212.44249.41286.37323.34 2.5.4累计未分配利润11,805.08120.21243.62410.73641.80957.071,220.941,553.641,886.332,219.022,551.72 第56页共59页 附件6 利利润润与与利利润润分分配配表表 项目实施单位:*林业化工有限公司 2009年4月 金额单位:人民币万元 序序号号 年年 份份12345678910 1营业收入2,106.002,808.003,510.003,510.003,510.003,510.003,510.003,510.003,510.003,510.00 2总成本费用1,781.832,297.822,444.332,432.562,420.792,399.442,399.442,399.442,399.442,399.44 3营业税金及附加157.21232.63290.79290.79290.79290.79290.79290.79290.79290.79 4利润总额 -166.96277.55774.88786.65798.42819.77819.77819.77819.77819.77 5弥补以前年度亏损 6应纳税所得额 166.96277.55774.88786.65798.42819.77819.77819.77819.77819.77 7所得税 20%33.3955.51154.98157.33159.68163.95163.95163.95163.95163.95 8净利润 -133.57222.04619.91629.32638.74655.82655.82655.82655.82655.82 9期初未分配利润(或期初未弥补的亏损)-76.43-133.26179.77513.04703.81- 10可供分配利润 （或 ）133.57145.61486.65809.091,151.781,359.63655.82655.82655.82655.82 11法定盈余公积金 10%13.3622.2061.9962.9363.8765.5865.5865.5865.5865.58 12可供投资者分配利润 120.21123.41424.66746.161,087.901,294.05590.24590.24590.24590.24 13应付投资者各方利润 -76.43-133.26179.77513.04703.811,294.05590.24590.24590.24590.24 14未分配利润196.64256.66244.89233.12384.09- 15息税前利润 （年利息支出）223.60334.21819.77819.77819.77819.77819.77819.77819.77819.77 16息税折旧摊销前利润 折旧摊销293.86404.47890.03890.03890.03890.03890.03890.03890.03890.03 第57页共59页 附件7 税金计算表 项目实施单位:*林业化工有限公司 2009年4月 金额单位:人民币万元 项 目12345678910 增值税-销项税306.00408.00510.00510.00510.00510.00510.00510.00510.00510.00 增值税-进项税156.28186.45233.06233.06233.06233.06233.06233.06233.06233.06 原料136.66182.21227.76227.76227.76227.76227.76227.76227.76227.76 电0.520.700.870.870.870.870.870.870.870.87 水0.040.060.070.070.070.070.070.070.070.07 煤2.623.494.364.364.364.364.364.364.364.36 购进设备16.44 应交增值税149.72221.55276.94276.94276.94276.94276.94276.94276.94276.94 附加税7.4911.0813.8513.8513.8513.8513.8513.8513.8513.85 税金合计157.21232.63290.79290.79290.79290.79290.79290.79290.79290.79 第58页共59页 附件8 项项目目资资本本金金现现金金流流量量表表 项目实施单位:*林业化工有限公司 2009年4月 金额单位:人民币万元 序号项 目合计 计算期 012345678910 1现金流入 34,194.142,106.002,808.003,510.003,510.003,510.003,510.003,510.003,510.003,510.004,710.14 1.1营业收入 32,994.002,106.002,808.003,510.003,510.003,510.003,510.003,510.003,510.003,510.003,510.00 1.2补贴收入 - 1.3回收固定资产余值 498.14-498.14 1.4回收流动资金 702.00-702.00 2现金流出 28,671.47800.002,042.172,715.703,019.833,010.423,163.742,783.922,783.922,783.922,783.922,783.92 2.1项目资本金 800.00800.00 2.2借款本金偿还 1,102.74140.00200.00200.00200.00362.74- 2.3借款利息支付 212.6656.6456.6644.8933.1221.35- 2.4经营成本 22,459.271,654.932,170.902,329.182,329.182,329.182,329.182,329.182,329.182,329.182,329.18 2.5营业税金及附加 2,716.13157.21232.63290.79290.79290.79290.79290.79290.79290.79290.79 2.6所得税 1,380.6733.3955.51154.98157.33159.68163.95163.95163.95163.95163.95 2.7维持运营投资 - 3净现金流量（1-2） 5,522.67-800.0063.8392.30490.17499.58346.26726.08726.08726.08726.081,926.22 第59页共59页 附件9 总总成成本本费费用用表表 项目实施单位:*林业化工有限公司 2009年4月 金额单位:人民币万元 序号费用名称合计 计 算 期 12345678910 生产负荷60%80%100%100%100%100%100%100%100%100% 1原材料、燃料动力13,950.111,073.091,430.781,430.781,430.781,430.781,430.781,430.781,430.781,430.781,430.78 2工资及福利费2,820.00180.00240.00300.00300.00300.00300.00300.00300.00300.00300.00 3制造费用3,092.36261.50289.58317.66317.66317.66317.66317.66317.66317.66317.66 3.1折旧费702.6070.2670.2670.2670.2670.2670.2670.2670.2670.2670.26 3.2工资及福利费1,070.00107.00107.00107.00107.00107.00107.00107.00107.00107.00107.00 3.3修理费659.8842.1256.1670.2070.2070.20