投资回收期估算

序号,项目年份,合计,年份,,,,,,,,

,,,1,2,3,4,5,6,7,,

,运营负荷（%）,,0.00,0.50,0.75,1.00,1.00,1.00,1.00,,

1,现金流入,"82,180.84",0.00,"7,500.00","11,250.00","15,000.00","15,000.00","15,000.00","18,430.84",,

1.1,营业收入(含增值税),"78,750.00",0.00,"7,500.00","11,250.00","15,000.00","15,000.00","15,000.00","15,000.00",,

1.2,补贴收入,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,

1.3,回收固定资产和无形资产余值,96.84,,,,,,0.00,96.84,,

1.4,回收流动资金,"3,334.00",,,,,,0.00,"3,334.00",,

2,现金流出,"68,828.99","3,600.00","7,946.44","9,781.64","12,450.34","11,683.52","11,683.52","11,683.52",,

2.1,建设投资,"3,600.00","3,600.00",0.00,0.00,0.00,0.00,0.00,0.00,,

2.2,流动资金,"3,334.00",0.00,"1,733.68",833.50,766.82,,,,,

2.3,经营成本,"54,458.24",0.00,"5,504.50","7,885.75","10,267.00","10,267.00","10,267.00","10,267.00",,

2.4,营业税金及附加(含增值税),"7,436.76",0.00,708.26,"1,062.39","1,416.53","1,416.53","1,416.53","1,416.53",,

2.5,维持运营投资,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,

2.6,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,

,所得税前净现金流量(1-2),"13,351.85","-3,600.00",-446.44,"1,468.36","2,549.66","3,316.48","3,316.48","6,747.32",,

,累计净现金流量[所得税前],,"-3,600.00","-4,046.44","-2,578.08",-28.43,"3,288.05","6,604.53","13,351.85",,

,现值系数(查现值系数表),,0.8929,0.7972,0.7118,0.6355,0.5674,0.5066,0.4523,,

,净现值[所得税前],"5,708.85","-3,214.44",-355.90,"1,045.18","1,620.31","1,881.77","1,680.13","3,051.81",,

,累计净现值[所得税前],,"-3,214.44","-3,570.34","-2,525.16",-904.86,976.91,"2,657.04","5,708.85",,

,调整所得税（EBIT+I）,"3,388.01",0.00,171.99,425.65,679.30,679.30,679.30,752.45,,

,所得税后净现金流量(3-5),"9,963.83","-3,600.00",-618.44,"1,042.71","1,870.35","2,637.17","2,637.17","5,994.86",,

,累计净现金流量[所得税后],,"-3,600.00","-4,218.44","-3,175.73","-1,305.37","1,331.80","3,968.97","9,963.83",,

,净现值[所得税后],"3,767.15","-3,214.44",-493.02,742.20,"1,188.61","1,496.33","1,335.99","2,711.48",,

,累计净现值[所得税后],,"-3,214.44","-3,707.46","-2,965.26","-1,776.65",-280.32,"1,055.68","3,767.15",,

,计算指标:,,,所得税后,,所得税前,,,,,

,项目投资财务内部收益率(FIRR):,,,,,,,,,,

,项目投资财务净现值(FNPV):ic=,12%,,,万元,,万元,,,,

,项目投资静态投资回收期(Pt):,,,4.01,年,4.49,年,,,,

,项目投资动态投资回收期(P't):,,,,年,,年,,,计算结果（参考）保留2位小数即可,

,,,,,,,,,,所得税前,所得税后

,静态回收期（Pt）,最后一项为负值的累计净现金流量对应的年数+最后一项为负值的累计净现金流量绝对值/下一年度净现金流量,,,,,,,,4+|-28.42|/3316.48=4.0085,4+|-1305.37|/2637.17=4.4950

,动态回收期（P't）,（累计净现金