可研报告计算(范本)

表1建设投资估算表(概算法)单位：万元序号工程或费用名称建筑工程费设备购置费安装工程费其他费用合计比例(%)1主体工程1,187.083,023.31792.505,002.89100%1.1主要生产车间809.080.000.00809.0816.17%1.1.1净菜加工车间80.0080.001.60%1.1.2真空冻干生产车间362.95362.957.25%1.1.3热风烘干生产车间366.13366.137.32%1.2辅助生产车间40.0040.000.80%1.2.1化验室10.0010.000.20%1.2.2纸箱生产车间30.0030.000.60%1.3动力车间8.008.000.16%1.4锅炉房10.0010.000.20%1.5库房320.00320.006.40%1.5.1原材料库200.00200.004.00%1.5.2成品库120.00120.002.40%2蔬菜脱水加工设备3,023.313,023.3160.43%2.1主要设备2,384.602,384.6047.66%2.2附属设备180.50180.503.61%2.3库房设备403.21403.218.06%2.4环保设备55.0055.001.10%3土地征用费630.00630.0012.59%4其它费用162.50162.503.25%4.1设计费16.6116.610.33%4.2开办费27.0027.000.54%4.3基本预备费118.89118.892.38%注:1.“比例”分别指各主要科目的费用（包括横向和纵向）占建设投资的比例。2.本表适用于新设法人项目与既有法人项目的新增建设投资估算。3.“工程或费用名称”可依不同行业的要求调整。表2建设投资估算表(形成资产法)填报日期：2006.12.15单位：万元序号工程或费用名称建筑工程费设备购置费安装工程费其他费用合计其中外币比例(%)1固定资产费用1187.083023.310.00792.504210.3984.16%1.1工程费用1187.080.000.000.001187.0823.73%1.1.1主要生产项目809.080.00809.0816.17%1.1.2辅助生产项目378.00378.007.56%1.1.30.000.00%1.2生产设备3023.310.003023.3160.43%2无形资产0.000.000.00630.00630.0012.59%3其他资产费用43.6143.610.87%3.1其他资产费用43.6143.610.87%4预备费0.000.000.00118.89118.892.38%4.1基本预备费118.89118.892.38%4.2涨价预备费0.000.00%5建设投资合计1187.083023.310.001585.005002.89100.00%比例(%)23.7360.430.0031.68100.00注:1.“比例”分别指各主要科目的费用（包括横向和纵向）占建设投资的比例。2.本表适用于新设法人项目与既有法人项目的新增建设投资估算。3.“工程或费用名称”可依不同行业的要求调整。表3建设期利息估算表单位：万元序号项目合计建设期12345……161借款1.1建设期利息116.10001.1.1期初借款余额01.1.2当期借款30001.1.3当期应计利息116.10001.1.4期末借款余额30001.2其他融资费用000001.3小计(1.1+1.2)116.100002债券000002.1建设期利息000002.1.1期初债务余额000002.1.2当期债务金额000002.1.3当期应计利息000002.1.4期末债务余额000002.2其他融资费用000002.3小计(2.1+2.2)000003合计(1.3+2.3)116.100003.1建设期利息合计(1.1+2.1)116.100003.2其他融资费用合计(1.2+2.2)00000注:1.本表适用于新设法人项目与既有法人项目的新增建设期利息的估算。2.原则上应分别估算外汇和人民币业务。3.如有多种借款或债券,必要时应分别列出。4.本表与财务分析表B20“借款还本付息计划表”可二表合一。表4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1234567891011121流动资产3663.573663.573663.573663.573663.573663.573663.573663.573663.573663.571461.211.1应收账款30121584.171584.171584.171584.171584.171584.171584.171584.171584.171584.171584.171.2存货2047.002047.002047.002047.002047.002047.002047.002047.002047.002047.002047.001.2.1原辅材料30121236.171236.171236.171236.171236.171236.171236.171236.171236.171236.171236.171.2.2产成品2018810.84810.84810.84810.84810.84810.84810.84810.84810.84810.84810.841.2.3在产品0.000.000.000.000.000.000.000.000.000.000.001.3现金301232.4032.4032.4032.4032.4032.4032.4032.4032.4032.4032.401.4预付账款2流动负债2437.992437.992437.992437.992437.992437.992437.992437.992437.992437.992437.992.1应付账款6062404.112404.112404.112404.112404.112404.112404.112404.112404.112404.112404.112.2预收账款2.3应付工资福利301224.2824.2824.2824.2824.2824.2824.2824.2824.2824.2824.282.4应缴税金30129.609.609.609.609.609.609.609.609.609.609.603流动资金(1-2)1225.581225.581225.581225.581225.581225.581225.581225.581225.581225.581159.464流动资金当期增加额1225.580.000.000.000.000.000.000.000.000.000.00注:1.本表适用于新设法人项目与既有法人项目的“有项目”“无项目”和增量流动资金的估算。2.表中科目可视行业变动。3.如发生外币流动资金,应另行估算后予以说明，其数额应包含在本表数额内。4.不发生预付账款和预收账款的项目可不列此两项。表5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123人民币小计人民币外币小计人民币外币小计人民币外币小计1总投资6344.576344.575118.9905118.991225.580.001225.58001.1建设投资5002.895002.895002.8905002.890.000.000.0001.2建设期利息116.1116.1116.10116.100.000.000.0001.3流动资金1225.581225.5800.001225.580.001225.58002资金筹措6344.576344.575118.9905118.991225.580.001225.58002.1项目资本金3344.573344.572118.9902118.991225.580.001225.58002.1.1用于建设投资2002.892002.892002.8902002.8900002.1.2用于流动资金1225.581225.580.0000.001225.5801225.5800企业1225.581225.580.0000.001225.5801225.5802.1.3用于建设期利息116.1116.1116.10116.10000企业116.1116.1116.10116.10002.2债务资金3000300030000300000002.2.1用于建设投资30003000300003000000农发行借款30003000300003000000**债券000000002.2.2用于建设期利息00000000**借款00000000**债券000000002.2.3用于流动资金000000000企业借款00000000**债券0000000002.3其他资金00000000注：1.本表按新增投资范畴编制。2.本表建设期利息一般可包括其他融资费用。3.对既有法人项目，项目资本金中可包括新增资金和既有法人货币资金与资产变现或资产经营权变现的资金，可分别列出或加以文字说明。表6营业收入、营业税金及附加和增值税估算表单位：万元序号项目合计计算期123456789101112营业收入209110.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.001真空冻干脱水蔬菜94710.008610.008610.008610.008610.008610.008610.008610.008610.008610.008610.008610.001.1真空冻干脱水胡萝卜25410.002310.002310.002310.002310.002310.002310.002310.002310.002310.002310.002310.00单价77000.0077000.0077000.0077000.0077000.0077000.0077000.0077000.0077000.0077000.0077000.00数量3300.00300.00300.00300.00300.00300.00300.00300.00300.00300.00300.00300.00销项税额3303.30300.30300.30300.30300.30300.30300.30300.30300.30300.30300.30300.301.2真空冻干脱水食用菌69300.006300.006300.006300.006300.006300.006300.006300.006300.006300.006300.006300.00单价210000.00210000.00210000.00210000.00210000.00210000.00210000.00210000.00210000.00210000.00210000.00数量3300.00300.00300.00300.00300.00300.00300.00300.00300.00300.00300.00300.00销项税额9009.00819.00819.00819.00819.00819.00819.00819.00819.00819.00819.00819.002热风烘干脱水蔬菜114400.0010400.0010400.0010400.0010400.0010400.0010400.0010400.0010400.0010400.0010400.0010400.002.1热风烘干胡萝卜19800.001800.001800.001800.001800.001800.001800.001800.001800.001800.001800.001800.00单价36000.0036000.0036000.0036000.0036000.0036000.0036000.0036000.0036000.0036000.0036000.0036000.00数量7500.00500.00500.00500.00500.00500.00500.00500.00500.00500.00500.00500.00销项税额2574.00234.00234.00234.00234.00234.00234.00234.00234.00234.00234.00234.002.2热风烘干青红椒60500.005500.005500.005500.005500.005500.005500.005500.005500.005500.005500.005500.00单价110000.00110000.00110000.00110000.00110000.00110000.00110000.00110000.00110000.00110000.00110000.00110000.00数量5500.00500.00500.00500.00500.00500.00500.00500.00500.00500.00500.00500.00销项税额7865.00715.00715.00715.00715.00715.00715.00715.00715.00715.00715.00715.002.3热风烘干卷心菜34100.003100.003100.003100.003100.003100.003100.003100.003100.003100.003100.003100.00单价31000.0031000.0031000.0031000.0031000.0031000.0031000.0031000.0031000.0031000.0031000.00数量1000.001000.001000.001000.001000.001000.001000.001000.001000.001000.001000.00销项税额4433.00403.00403.00403.00403.00403.00403.00403.00403.00403.00403.00403.003销项税合计27184.302471.302471.302471.302471.302471.302471.302471.302471.302471.302471.302471.304进项税合计18238.221658.021658.021658.021658.021658.021658.021658.021658.021658.021658.021658.025应缴增值税1163.03105.73105.73105.73105.73105.73105.73105.73105.73105.73105.73105.736应缴城建税及附加104.729.529.529.529.529.529.529.529.529.529.529.526.1应缴城建税58.195.295.295.295.295.295.295.295.295.295.295.296.2教育附加费46.534.234.234.234.234.234.234.234.234.234.234.23表7总成本费用估算表（生产要素法）单位：万元序号项目合计计算期12345678910111211、外购原辅材料费、包装151734.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0022、外购燃料及动力费6937.15630.65630.65630.65630.65630.65630.65630.65630.65630.65630.65630.6533、工资及福利费3205.14291.38291.38291.38291.38291.38291.38291.38291.38291.38291.38291.3844、修理费182.7016.6116.6116.6116.6116.6116.6116.6116.6116.6116.6116.6155、其他费用25093.202281.202281.202281.202281.202281.202281.202281.202281.202281.202281.202281.20其中：管理费用6273.30570.30570.30570.30570.30570.30570.30570.30570.30570.30570.30570.30营业费用16728.801520.801520.801520.801520.801520.801520.801520.801520.801520.801520.801520.80技术开发费2091.10190.10190.10190.10190.10190.10190.10190.10190.10190.10190.10190.10土地租赁费0.0066、利息支出595.98232.20178.02123.8461.920.000.000.000.000.000.000.00其中：长期借款利息支出595.98232.20178.02123.8461.920.000.000.000.000.000.000.007、短期借款利息支出0.000.000.000.000.000.000.000.000.000.000.000.0078、经营成（1+2+3+4+5=6）187748.1717246.0417191.8617137.6817075.7617013.8417013.8417013.8417013.8417013.8417013.8417013.8489、折旧费3653.90332.18332.18332.18332.17332.17332.17332.17332.17332.17332.17332.17910、摊销费792.5089.7789.7789.7789.7789.7757.2757.2757.2757.2757.2757.301011、资产净值11总成本费用合计（7+8+9）192194.5717667.9917613.8117559.6317497.7017435.7817403.2817403.2817403.2817403.2817403.2817403.31其中：可变成本158671.1514424.6514424.6514424.6514424.6514424.6514424.6514424.6514424.6514424.6514424.6514424.65固定成本33523.423243.343189.163134.983073.053011.132978.632978.632978.632978.632978.632978.66计算:年均可变成本14424.65万元，年均固定成本3047.58万元，年均经营成本17068.02万元，年均总成本17472.23万元。注：本表适用于新设法人项目与既有法人项目的“有项目”、“无项目”和增量成本费用估算。表7-1外购原材料费估算表单位：万元序号项目合计计算期1234567891011121外购原材料费151734.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.00进项税额18238.221658.021658.021658.021658.021658.021658.021658.021658.021658.021658.021658.021.1原菜购置费140294.0012754.0012754.0012754.0012754.0012754.0012754.0012754.0012754.0012754.0012754.0012754.00进项税额18238.221658.021658.021658.021658.021658.021658.021658.021658.021658.021658.021658.021.1.1胡萝卜购置费21120.001920.001920.001920.001920.001920.001920.001920.001920.001920.001920.001920.00单价1500.001500.001500.001500.001500.001500.001500.001500.001500.001500.001500.001500.00数量140800.0012800.0012800.0012800.0012800.0012800.0012800.0012800.0012800.0012800.0012800.0012800.00进项税额2745.60249.60249.60249.60249.60249.60249.60249.60249.60249.60249.60249.601.1.2食用菌购置费54054.004914.004914.004914.004914.004914.004914.004914.004914.004914.004914.004914.00单价12600.0012600.0012600.0012600.0012600.0012600.0012600.0012600.0012600.0012600.0012600.00数量42900.003900.003900.003900.003900.003900.003900.003900.003900.003900.003900.003900.00进项税额7027.02638.82638.82638.82638.82638.82638.82638.82638.82638.82638.82638.821.1.3彩青红椒购置费45760.004160.004160.004160.004160.004160.004160.004160.004160.004160.004160.004160.00单价5200.005200.005200.005200.005200.005200.005200.005200.005200.005200.005200.00数量88000.008000.008000.008000.008000.008000.008000.008000.008000.008000.008000.008000.00进项税额5948.80540.80540.80540.80540.80540.80540.80540.80540.80540.80540.80540.801.1.4卷心菜费用19360.001760.001760.001760.001760.001760.001760.001760.001760.001760.001760.001760.00单价1100.001100.001100.001100.001100.001100.001100.001100.001100.001100.001100.00数量16000.0016000.0016000.0016000.0016000.0016000.0016000.0016000.0016000.0016000.0016000.00进项税额228.80228.80228.80228.80228.80228.80228.80228.80228.80228.80228.801.2外购包装物费用11440.001040.001040.001040.001040.001040.001040.001040.001040.001040.001040.001040.00单价40.0040.0040.0040.0040.0040.0040.0040.0040.0040.0040.00数量260000.00260000.00260000.00260000.00260000.00260000.00260000.00260000.00260000.00260000.00260000.00进项税额2外购原材料包装物合计151734.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.0013794.003外购原材料进项税额合计169972.2215452.0215452.0215452.0215452.0215452.0215452.0215452.0215452.0215452.0215452.0215452.02注：本表适用于新设法人项目与既有法人项目的“有项目”、“无项目”和增量外购原材料费用估算。表7-2外购燃料和动力费估算表单位：万元序号项目合计计算期1234567891011121外购燃料费321.7529.2529.2529.2529.2529.2529.2529.2529.2529.2529.2529.25进项税额0.000.000.000.000.000.000.000.000.000.000.000.001.1煤321.7529.2529.2529.2529.2529.2529.2529.2529.2529.2529.2529.25单价5312.50450.00450.00450.00450.00450.00450.00450.00450.00450.00450.00450.00数量7150.00650.00650.00650.00650.00650.00650.00650.00650.00650.00650.00650.00进项税额0.000.000.000.000.000.000.000.000.000.000.000.002外购动力费6292.00572.00572.00572.00572.00572.00572.00572.00572.00572.00572.00572.00进项税额0.000.000.000.000.000.000.000.000.000.000.000.002.1电费6292.00572.00572.00572.00572.00572.00572.00572.00572.00572.00572.00572.00单价0.550.550.550.550.550.550.550.550.550.550.55数量#########10400000104000001040000010400000104000001040000010400000104000001040000010400000104000003外购新鲜水323.4029.4029.4029.4029.4029.4029.4029.4029.4029.4029.4029.40进项税额0.000.000.000.000.000.000.000.000.000.000.000.003.1水费323.4029.4029.4029.4029.4029.4029.4029.4029.4029.4029.4029.40单价1.401.401.401.401.401.401.401.401.401.401.40数量2310000210000.00210000.00210000.00210000.00210000.00210000.00210000.00210000.00210000.00210000.00210000.004外购燃动力水费合计6937.15630.65630.65630.65630.65630.65630.65630.65630.65630.65630.65630.655外购燃动力水进项税额合计0.000.000.000.000.000.000.000.000.000.000.000.00注：本表适用于新设法人项目与既有法人项目的“有项目”、“无项目”和增量外购燃料动力费用估算表7-3折旧费估算表单位：万元序号项目合计计算期1234567891011121主要生产车间原值809.08809.08当期折旧额422.6538.4338.4338.4338.4238.4238.4238.4238.4238.4238.4238.42净值386.43809.08770.65732.22693.79655.37616.95578.53540.11501.69463.27424.85386.432机器设备原值3023.313023.31当期折旧额2872.10261.10261.10261.10261.10261.10261.10261.10261.10261.10261.10261.10净值151.213023.312762.212501.112240.011978.911717.811456.711195.61934.51673.41412.31151.213辅助生产车间原值58.0058.00本年折旧费55.115.015.015.015.015.015.015.015.015.015.015.01净值2.8958.0052.9947.9842.9737.9632.9527.9422.9317.9212.917.902.894库房原值320.00320.00本年折旧费304.0427.6427.6427.6427.6427.6427.6427.6427.6427.6427.6427.64净值15.96320.00292.36264.72237.08209.44181.80154.16126.5298.8871.2443.6015.965固定资产合计4210.20原值4210.204210.390.000.000.000.000.000.000.000.000.000.000.00当期折旧额3653.900.00332.18332.18332.18332.17332.17332.17332.17332.17332.17332.17332.17净值556.494210.393878.213546.033213.852881.682549.512217.341885.171553.001220.83888.66556.49表7-4无形资产和其他资产摊销估算表单位：万元序号项目合计计算期1234567891011121土地征用费原值630630当期摊销额630.0057.2757.2757.2757.2757.2757.2757.2757.2757.2757.2757.30净值630572.73515.46458.19400.92343.65286.38229.11171.84114.5757.300.002其他长期资产原值162.5当期摊销额162.532.5032.5032.5032.5032.50净值162.5130.0097.5065.0032.500.000.000.000.000.000.000.00……3合计原值792.5792.5当期摊销额792.5089.7789.7789.7789.7789.7757.2757.2757.2757.2757.2757.30净值792.5702.73612.96523.19433.42343.65286.38229.11171.84114.5757.300.00注：本表适用于新设法人项目与既有法人项目的“有项目”、“无项目”和增量固定资产折旧估算。当计算既有法人项目的“有项目”固定资产折旧时，应将新增和利用原有部分固定资产分别列出，并分别结算折旧费。表7-5工资及福利费估算表单位：万元序号项目合计计算期1234567891011121工资3913.49255.59255.59255.59255.59255.59255.59255.59255.59255.59255.59255.59人数167167167167167167167167167167167平均年工资1530515305153051530515305153051530515305153051530515305工资额3913.49255.59255.59255.59255.59255.59255.59255.59255.59255.59255.59255.592福利费547.8935.7835.7835.7835.7835.7835.7835.7835.7835.7835.7835.783保险费及其他职工薪酬562.3151.1251.1251.1251.1251.1251.1251.1251.1251.1251.1251.124合计4461.38291.38291.38291.38291.38291.38291.38291.38291.38291.38291.38291.38注：1.本表适用于新设法人项目工资及福利费的估算,以及既有法人项目的“有项目”、“无项目”和增量工资及福利费估算。2.外商投资项目取消福利费科目。表8项目投资现金流量表单位：万元序号项目合计计算期1234567891011121现金流入211488.050.0019242.2019188.0219133.8419071.9219010.0019010.0019010.0019010.0019010.0019010.0020792.071.1营业收入209110.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.001.2补贴收入595.980.00232.20178.02123.8461.920.00固定资产贷款贴息595.98232.2178.02123.8461.9200增值税地方留成返还0.00新增机器设备所含进项税抵扣0.001.3回收固定资产余值556.49556.491.4回资产余值0.001.5回收流动资金1225.581225.582现金流出195352.385110.8918586.8617307.1117252.9317191.0117129.0917129.0917129.0917129.0917129.0917129.0917129.092.1建设投资5110.895110.892.2流动资金1225.581225.580.000.000.000.000.002.3经营成本187748.1717246.0417191.8617137.6817075.7617013.8417013.8417013.8417013.8417013.8417013.8417013.842.4营业税金及附加1267.75115.25115.25115.25115.25115.25115.25115.25115.25115.25115.25115.252.5维持运营投资0.003所得税前净现金流量（1-2）16135.66-5110.89655.341880.911880.911880.911880.911880.911880.911880.911880.911880.913662.984累计所得税前净现金流量-5110.89-4455.55-2574.64-693.721187.193068.114949.026829.948710.8510591.7712472.6816135.665所得税4377.850.00393.55393.55393.55393.56393.56401.68401.68401.68401.68401.68401.676所得税后净现金流量（3-5）11757.81-5110.89261.791487.361487.361487.361487.361479.231479.231479.231479.231479.233261.317累计所得税后净现金流量-5110.89-4849.10-3361.74-1874.38-387.021100.332579.574058.805538.047017.278496.5011757.81计算指标：项目投资财务内部收益率（%）（所得税前）项目投资财务内部收益率（%）（所得税后）项目投资财务净现值（所得税前）（ic=8%）项目投资财务净现值（所得税后）（ic=8%）项目投资回收期（年）（所得税前）项目投资回收期（年）（所得税后）30%22%￥6,01.74￥3,670.984.375.26注:1.本表适用于新设法人项目与既有法人项目的增量和“有项目”的现金流量分析。2.调整所得税为以息税前利润为基数计算的所得税，区别于“利润与利润分配表”、“项目资本金现金流量表”和“财务计划现金流量表”的所得说。表9项目资本金现金流量表单位：万元序号项目合计计算期1234567891011121现金流入211488.0519242.2019188.0219133.8419071.9219010.0019010.0019010.0019010.0019010.0019010.0020792.071.1营业收入209110.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.0019010.001.2补贴收入595.980.00232.20178.02123.8461.920.001.3回收固定资产余值556.49556.491.4回收生物资产余值0.000.001.5回收流动资金1225.581225.582现金流出199182.672235.0919797.3718463.4318455.0718331.2317407.3917415.5217415.5217415.5217415.5217415.5217415.512.1项目资本金3344.572118.991225.580.000.000.002.2借款本金偿还3000.000.00700.00700.00800.00800.000.002.3借款利息支付712.08116.10232.20178.02123.8461.920.000.000.000.000.000.000.002.4经营成本187748.170.0017246.0417191.8617137.6817075.7617013.8417013.8417013.8417013.8417013.8417013.8417013.842.5营业税金及附加0.000.000.000.000.000.000.000.000.000.000.000.000.002.6所得税4377.850.00393.55393.55393.55393.56393.56401.68401.68401.68401.68401.68401.672.7维持运营投资0.003净现金流量（1-2）12305.37-2235.09-555.17724.59678.77740.691602.611594.481594.481594.481594.481594.483376.56计算指标：资本金财务内部收益率（%）30%。注:1.项目资本金包括用于建设投资、建设期利息和流动资金的资金。2.对外商投资项目,现金流出中应增加职工奖励及福利基金科目。3.本表适用于新设法人项目与既有法人项目“有项目”的现金流量分析。表10利润与利润分配表单位：万元序号项目合计计算期1234567891011121营业收入2营业税金及附加3总成本费用4补贴收入5利润总额（1-2-3+4）6弥补以前年度亏损7应纳税所得额（5-6）8所得税9净利润（5-8）10期初未分配利润11可供分配利润（9+10）12提取法定盈余公积金累计盈余公积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（13-14-15-17）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）2122盈余资金计算:总投资收益率项目资本金净利润率盈亏平衡点生产能力利用率年均利润总额年均净利润年均息税前利润年均息税折旧摊销前利润年均所得税贷款偿还期表10利润与利润分配表填报日期：2008.4.19单位：万元序号项目合计计算期1234567891011121营业收入209110.000.0019010.0019010.0019010.0019010.0019010