项目评估财务报表分析

1、营营业业收收入入、营营业业税税金金及及附附加加和和增增值值税税估估算算表表( (单单位位：万万元元) )序号项目合计3 34 4生产负荷70%90%1 产品营业收入/万元175400910011700单价100100数量175491117销项税额29818154719892 营业税金及附加2175.28699.127127.4492.1 营业税0002.2 消费税0002.3 城市建设维护税 7%1522.700269.388989.21432.4 教育附加费 3%652.585829.738138.23473 增值税21752.86991.271274.49增值税销项298181547198

2、9增值税进项8065.14555.73714.51总成本费用估算表（单位：万元）序号项目合计3 34 470%90%1 外购原材料、燃料、动力47442326942033 工资及福利费16631681704 修理费用 40%1595.54159.55159.555 折旧费用3988.84398.88398.886 摊销费7901101107 财务费用778.37154.78154.787.1 利息支出778.37154.78154.787.1.1长期借款利息(年末还款)773.91154.78154.787.1.2流动资金借款利息4.467.2 汇兑损失0008 其他费用32003203209

3、 成本费用59457.754580.225516.22其中：固定成本（3+4+5+6+7+8）12015.751311.221313.22可变成本47442.003269.004203.0010 经营成本53900.543916.554852.55项目总投资使用计划与资金筹措表（单位：万元）序号项目合计1 12 21 总投资7652.492009.003829.541.1 建设投资5700200037001.2 建设期利息138.549129.541.3 流动资金1813.952 资金筹措7652.492009.003829.542.1 项目资本金350017002.1.1用于建设投资1700

4、17002.1.2用于流动资金18002.1.3用于建设期利息2.2 债务资金4152.49309.003829.542.2.1用于建设投资400030037002.2.2用于流动资金13.952.2.3用于建设期利息138.549129.542.3 其他资金000流流动动资资金金估估算算表表（单单位位：万万元元）序号项目最低周转天数周转次数3 31 流动资产1614.171.1 应收账款3012326.381.2 存货4091233.571.3现金40954.222流动负债272.422.1应付账款3012272.422.2 预收账款03 流动现金1341.754 流动资产增加额1341.7

5、5项目投资现金流量表（单位：万元）序号合计计算期121 现金流入178263.641.1 营业收入1754001.2 补贴收入1.3 回收固定资产余值1049.701.4 回收流动资金1813.952 现金流出63589.772000.003700.002.1 建设投资借款5700200037002.2 流动资金1813.952.3 经营成本53900.542.4 营业税金及附加2175.2862.5 维护运营投资3 所得税前净现金流量（1-2）114673.87-2000.00-3700.004 累计所得税前净现金流量-2000.00-5700.00科目年份5 调整所得税28668.476

6、所得税后净现金流量(3-5)86005.40-2000.00-3700.007 累计所得税后净现金流量-2000.00-5700.0079.82%内部收益率大于基准收益率，项目可行。70.42%投资前财务净现值（FNVP）ic=15%￥30,798.76 净现值大于0，项目可行。项目投资回收期（从建设期算起）3.37年静态投资回收期小于7年，项目可行。利利润润和和利利润润分分配配表表序号合计计算期121 营业收入1754002 营业税金及附加2175.2863 总成本费用59454.964 补贴收入5 利润总额（1-2-3+4）113769.756 弥补以前年度亏损7 应纳所得税（5-6）11

7、3769.758 所得税28442.449 净利润（5-8）85327.3110 期初未分配利润11 可供分配的利润（9+10）12 提取法定盈余公积金年份项目投资财务内部收益率（FIRR）（调整所得税前）项目投资财务内部收益率（FIRR）计算指标13 可供投资者分配的利润（11-12）14 应付优先股股利15 提取任意盈余公积金16 应付普通股股利（13-14-15）17 各投资方利润分配18 未分配利润18.1 用于还款利润18.2 剩余利润转下年期初未分配利润19 息税前利润（利润总额+利息支出）20 息税折旧摊销前利润（19+折旧+摊销）资资产产负负债债表表（单单位位：万万元元）序号计

8、算期1 12 23 31 资产1.1 流动资产总额1.1.1流动资产总额1.1.2累计盈余资金1.1.3累计期初未分配利润1.2 在建工程1.3 固定资产净值1.4 无形资产净值2 负债及所有者权益2.1 负债2.1.1流动负债2.1.2贷款负债2.2 所有者权益年份科目2.2.1资本金2.2.2累计盈余公积金2.2.3累计未分配利润计算指标资产负债率流动比例5 56 67 78 89 91 10 01 11 1100%100%100%100%100%100%100%1300015000135001500011400147001500010010010010010010010013015013

9、51501141471502210255022952550193824992550141.61193.8119161.5100.3178.51700000000000000099.127135.6683.3113.0570.21124.9511942.48358.1435.748.4530.0953.55511416.11938119016151003178517002210255022952550193824992550793.961211059359357148505 56 67 78 89 91 10 01 11 1100%100%100%100%100%100%100%46703600

10、65005500550042005000185190150220130140160159.55159.55159.55159.55159.55159.55159.55398.88398.88398.88398.88398.88398.88398.8811011011050505040155.34155.34155.34155.34155.34155.34营营业业收收入入、营营业业税税金金及及附附加加和和增增值值税税估估算算表表( (单单位位：万万元元) )总成本费用估算表（单位：万元）154.78154.78154.780.560.560.560.560.560.560.56000000032

11、03203203203203203205998.784933.787793.786648.446558.445268.446078.441328.781333.781293.781148.441058.441068.441078.444670.003600.006500.005500.005500.004200.005000.005334.554269.557129.556199.556109.554819.555639.553 34 45 56 67 78 89 91341.75311.94160.251341.75311.94160.251341.75311.94160.251341.75

12、311.94146.301341.75311.94146.3013.9513.950项目总投资使用计划与资金筹措表（单位：万元）流流动动资资金金估估算算表表（单单位位：万万元元）4 45 56 67 78 89 91 10 02003.952203.111758.812954.922559.642532.141993.53404.38444.55355.80594.13516.63509.13401.631545.351704.351348.792306.571988.791968.791537.6854.2254.2254.2254.2254.2254.2254.22350.25389.17

13、300.00541.67458.33458.33350.00350.25389.17300.00541.67458.33458.33350.0000000001653.701813.951458.812413.252101.312073.811643.53311.94160.253456789910011700130001500013500150001140091001170013000150001350015000114005357.435291.955636.414463.357248.556361.056209.851341.75311.94160.253916.554852.55533

14、4.554269.557129.556199.556109.5599.127127.449141.61193.8119161.5100.33742.576408.057363.5910536.656251.458638.955190.15-1957.434450.6211814.2122350.8528602.3037241.2442431.39项目投资现金流量表（单位：万元）计算期1112.651840.902634.161562.862159.741297.543742.575295.405522.697902.484688.586479.213892.61-1957.433337.968

15、860.6516763.1421451.7227930.9331823.543456789910011700130001500013500150001140099.127127.449141.61193.8119161.5100.34580.225516.225998.784933.787793.786648.446558.444420.656056.336859.619872.425587.228190.064741.264420.656056.33#NAME?9872.425587.228190.064741.261105.161514.08#NAME?2468.111396.812047

16、.521185.323315.494542.25#NAME?7404.324190.426142.553555.952001.454906.84#NAME?#NAME?#NAME?#NAME?3315.496543.70#NAME?#NAME?#NAME?#NAME?#NAME?331.55654.37#NAME?#NAME?#NAME?#NAME?#NAME?内部收益率大于基准收益率，项目可行。净现值大于0，项目可行。静态投资回收期小于7年，项目可行。利利润润和和利利润润分分配配表表计算期2983.945889.33#NAME?#NAME?#NAME?#NAME?#NAME?2983.945

17、889.33#NAME?#NAME?#NAME?#NAME?#NAME?982.49982.49983.05983.05983.050.560.562001.454906.84#NAME?#NAME?#NAME?#NAME?#NAME?4575.436211.117014.9510027.765742.568190.064741.265084.326720.007523.8410536.656251.458638.955190.154 45 56 67 78 89 91010资资产产负负债债表表（单单位位：万万元元）计算期1 12 2100%57000100570969088400618.82

18、65.2884096908501 12 2100%5000150159.55398.8850营营业业收收入入、营营业业税税金金及及附附加加和和增增值值税税估估算算表表( (单单位位：万万元元) )总成本费用估算表（单位：万元）0.5603206078.441078.445000.005629.551 10 01 11 11 12 2项目总投资使用计划与资金筹措表（单位：万元）流流动动资资金金估估算算表表（单单位位：万万元元）1 11 11 12 22332.972329.92469.96469.131808.791806.5754.2254.22416.67416.67416.67416.67001916.3119