项目可行性研究分析财务附件表1.doc

项目可行性分析财务附件表1 作者： 日期：17 表1：新增固定资产投资综合估算表序号工程项目和费用名称估算价值（万元）建筑工程设备安装工程其他费用总值一第一部分 直接工程费542.98 603.73 60.37 0.00 1207.08 （一）主要生产项目413.76 603.73 60.37 0.00 1077.86 1综合、仓库、堆场及附属工程413.76 0.00 0.00 0.00 413.76 2生产设备0.00 603.73 60.37 0.00 664.10 （二）辅助生产项目及公用工程129.22 0.00 0.00 0.00 129.22 1道路、绿化、围墙等工程129.22 0.00 0.00 0.00 129.22 二第二部分 其它工程费用0.00 668.37 668.37 1土地征用费15万元（未支）40万元（未支）600.00 600.00 2工程监理费16.29 16.29 3勘察设计费12.07 12.07 4施工图预算编制费3.62 3.62 5竣工图编制费3.62 3.62 6施工图审查费2.41 2.41 7招标代理费4.22 4.22 8环保评价费2.00 2.00 9预备费24.14 24.14 涨价预备费0.00 基本预备费0.00 第一、第二部分费用合计542.98 603.73 60.37 668.37 1875.45 三铺底流动资金83.30 83.30 四建设投资（不含建设期利息）542.98 603.73 60.37 751.67 1958.75 建设期利息38.25 38.25 五建设投资（含建设期利息）542.98 603.73 60.37 789.92 1997.00 六占总概算的百分比0.27 0.30 0.03 0.40 1.00 表2：项目总投资计划与资金筹措表单位：万元序号项目合计建设期（年）1234一投资总额1997.02 1000.00 997.02 1固定资产投资1058.77 461.75 597.02 2建设期利息及财务费用38.25 38.25 0.00 3流动铺底资金842.00 470.00 372.00 4价差预备费58.00 30.00 28.00 二资金来源1997.02 1000.00 997.02 1自有资金997.02 500.00 497.02 1.1其中：用于固定资产投资1058.77 461.75 597.02 1.2 用于流动铺底资金900.00 500.00 400.00 2借款1000.00 500.00 500.00 2.1长期贷款0.00 0.00 0.00 本金0.00 0.00 0.00 建设期利息 38.25 38.25 0.00 2.2短期借款0.00 0.00 0.00 2.3流动资金借款1000.00 500.00 500.00 3其他（向政府申请扶持）0.00 0.00 0.00 表3：销售收入估算表单位：万元序号产品名称计算期123456789101经营收入1.1小葱562.5112511251125112511251125112511251125综合单价3750375037503750375037503750375037503750冷藏量15003000300030003000300030003000300030001.2大蒜337.5675675675675675675675675675综合单价3750375037503750375037503750375037503750冷藏量9001800180018001800180018001800180018001.3水果及其他40808080808080808080综合单价4000400040004000400040004000400040004000冷藏量1002002002002002002002002002001.4经营收入合计9401880188018801880188018801880188018802经营税金及附加2.1营业税56.4112.8112.8112.8112.8112.8112.8112.8112.8112.82.2城市建设维护税2.825.645.645.645.645.645.645.645.645.642.3教育附加税1.693.383.383.383.383.383.383.383.383.382.4地方教育附加税1.132.262.262.262.262.262.262.262.262.262.5小计5.64311.2811.2811.2811.2811.2811.2811.2811.282.6合计62.04124.08124.08124.08124.08124.08124.08124.08124.08124.08表4：总成本费用估算表单位：万元序号项目计算期123456789101经营成本512.791025.581025.581025.581025.581025.581025.581025.581025.581025.581.1直接材料费3507007007007007007007007007001.2直接工资及福利27.354.654.654.654.654.654.654.654.654.61.3包装材料 102020202020202020201.4燃料动力357070707070707070701.5制造费用90.49180.98180.98180.98180.98180.98180.98180.98180.98180.981.5.1折旧费45.5291.0491.0491.0491.0491.0491.0491.0491.0491.041.5.2修理费19.9739.9439.9439.9439.9439.9439.9439.9439.9439.941.5.3其他制造费用255050505050505050502管理费用357070707070707070702.1摊销费用306060606060606060602.2其他费用51010101010101010103财务费用701401401401401401401401401403.1利息支出408080808080808080803.2其他财务费用306060606060606060604销售费用28.256.456.456.456.456.456.456.456.456.410总成本费用645.991291.981291.981291.981291.981291.981291.981291.981291.981291.98其中：1、固定成本145.52291.04291.04291.04291.04291.04291.04291.04291.04291.042.可变成本500.471000.941000.941000.941000.941000.941000.941000.941000.941000.94表5：固定资产折旧估算表单位：万元序号项目名称总投资计算期（年）备注12345678910一新增固定资产1房屋建筑542.98原值542.98506.78470.58434.38398.18361.98325.78289.58253.38217.18折旧值36.236.236.236.236.236.236.236.236.236.2净值506.78470.58434.38398.18361.98325.78289.58253.38217.18180.982通用设备848原值848793.16738.32683.48628.64573.8518.96464.12409.28354.44折旧值54.8454.8454.8454.8454.8454.8454.8454.8454.8454.84净值793.16738.32683.48628.64573.8518.96464.12409.28354.44299.63合计（一+二）1390.98原值1390.981299.941208.91117.861026.82935.78844.74753.7662.66571.62折旧值91.0491.0491.0491.0491.0491.0491.0491.0491.0491.04净值1299.941208.91117.861026.82935.78844.74753.7662.66571.62480.58表6：无形及递延资产摊销费估算表单位：万元序号项目名称生产期（年）备注123456789101无形资产原值1.1摊销费1.2净值2递延资产原值600540480420360300240180120602.1摊销费606060606060606060602.2净值5404804203603002401801206003合计（1+2）3.1原值600540480420360300240180120603.2摊销费606060606060606060603.3净值540480420360300240180120600表7：利润与利润分配表单位：万元序号项目计算期123456789101销售（营业）收入9401880188018801880188018801880188018802总成本费用645.991291.981291.981291.981291.981291.981291.981291.981291.981291.983销售税金及附加62.4124.08124.08124.08124.08124.08124.08124.08124.08124.084利润总额231.61463.94463.94463.94463.94463.94463.94463.94463.94463.945所得税57.99115.99115.99115.99115.99115.99115.99115.99115.99115.996税后利润173.62347.95347.95347.95347.95347.95347.95347.95347.95347.957弥补亏损00000000008法定盈余公积金17.36 34.80 34.80 34.80 34.80 34.80 34.80 34.80 34.80 34.80 9公益金8.68 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 10应付利润000000000011可供分配利润147.58 295.76 295.76 295.76 295.76 295.76 295.76 295.76 295.76 295.76 表8：借款还本付息计划表及建设期利息估算表单位：万元序号项目利率计算期（年）7.65%12341借款及还本付息1076.51158.85925.72515.561.1年初借款本息累计1076.51158.85925.72515.561.1.1本金2801076.5859.93478.921.1.2建设期利息38.251.2本年借款10000001.3本年应计利息76.582.3565.7936.641.4本年还本0216.57381.02478.911.5本年付息082.3565.7936.641.6年末本息余额859.93478.9102偿还本金的资金来源2.1当年可用于还本的可供分配利润147.88295.76295.76当年可用于还本的折旧91.0491.0491.04当年可用于还本的摊销6060602.2以前年度结余用于还本的资金2.3用于还本的短期借款2.4小计0298.92446.8446.82.5其他资金涉及表7、5、6表9：项目投资现金流量表单位：万元序号项目合计建设期计算期2年1234561现金流入18801880188018801880188018801880188018801.1销售收入9401880188018801880188018801880188018801.2回收固定资产余值1.3回收流动资金1.4其他2现金流出1997632.821256.241256.241256.241256.241256.241256.241256.241256.241256.242.1固定资产投资1913.721913.72.2流动铺底资金83.383.32.3经营成本0512.791025.581025.581025.581025.581025.581025.581025.581025.581025.582.4销售税金及附加062.04124.08124.08124.08124.08124.08124.08124.08124.08124.082.5所得税057.99115.99115.99115.99115.99115.99115.99115.99115.99115.992.6小计1997632.821265.651265.651265.651265.651265.651265.651265.651265.651265.653净现金流量-1997307.18614.35614.35614.35614.35614.35614.35614.35614.35614.354累计净现金流量-1997-1689.8-1075.5-461.14153.21767.561381.911996.262610.613224.963839.315所得税前净现金流量-1997365.17730.34730.34730.34730.34730.34730.34730.34730.34730.346所得税前累计净现金流量-1997-1631.9-901.51-171.17559.171289.512019.852750.193480.534210.874941.21计算指标所得税前所得税后财务内部收益率FIRR=29.67%财务内部收益率FIRR=24.25%财务净现值FNPV(i=10%)1962.4财务净现值FNPV(i=10%)1362.44投资回收期pt=4.7投资回收期pt=5.3表10：资金来源与应用表单位：万元序号项目建设期计算期合计2年123456789101资金来源199738361561561561561561561563963979631.1利润总额23246446446446446446446446446444081.2折旧费91919191919191911161169601.3摊销费606060606060606060606001.4长期借款100010001.5新增流动资金借款01.6新增其他短期借款01.7自有资金9979971.8其他资金01.9回收固定资产余值01.10 回收流动资金02资金运用199720641241241241241241241241241259112.1固定资产投资187518752.2建设期利息38382.3流动铺底资金83832.4所得税5811611611611611611611611611611022.5未分配利润14829629629629629629629629629628122.6长期借款还本02.7流动资金借款还本02.8其他短期借款还本03盈余资金017720320320320320320320322722720524累计盈余资金017738058378698911921395159818252052表11：资产负债表单位：万元项目建设期（年）投产期（年）合计12345678910资产2162.552011.511860.471709.431558.391407.351256.311105.27954.23803.1914828.7流动资产322.61322.61322.61322.61322.61322.61322.61322.61322.61322.613226.1应收帐款89.2689.2689.2689.2689.2689.2689.2689.2689.2689.26892.6存货214.1214.1214.1214.1214.1214.1214.1214.1214.1214.12141现金19.2519.2519.2519.2519.2519.2519.2519.2519.2519.25192.5其他流动资产-26.09-26.09在建工程0固定资产1299.941208.91117.861026.82935.78844.74753.7662.66571.62480.588902.6原值1390.981299.941208.91117.861026.82935.78844.74753.7662.66571.629813累计折旧91.0491.0491.0491.0491.0491.0491.0491.0491.0491.04910.4净值1299.941208.91117.861026.82935.78844.74753.7662.66571.62480.588902.6无形及递延资产净值5404804203603002401801206002700负债及所有者权益2136.462011.511860.471709.431558.41407.361256.321105.28954.24803.214802.67流动负债总额65.8365.8365.8365.8365.8365.8365.8365.8365.8365.83658.3应付帐款65.8365.8365.8365.8365.8365.8365.8365.8365.8365.83658.3流动资金借款00000000000其他流动负债00000000000中长期借款1000712.05319.7200000002031.77负债合计1065.83777.88385.5565.8365.8365.8365.8365.8365.8365.832690.07所有者权益1070.631233.631474.921643.61492.571341.531190.491039.45888.41737.3712112.6资本金997.02997.02997.02997.020000003988.08资本公积金47.51184.42425.71298.631144.62993.58842.54691.5540.46389.425558.39累计盈余公积金26.152.1952.1952.1952.1952.1952.1952.1952.1952.19495.81累计未分配利润000295.76295.76295.76295.76295.76295.76295.762070.32表12：流动资金估算表单位：万元序号项目最低周转天数周转次数计算期12345