《建设项目评估》课程设计复习课程.pdf

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1、 建 设 项 目 评 估 课程 设 计学习 好资料精品资料河北农业大学现代科技学院建设项目评估课程设计希望新建电子配件厂项目评估报告文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3

2、W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1

3、T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3

4、W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1

5、T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3

6、W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1

7、T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8学习 好资料精品资料2017 年月日目 录一、课程设计基础资料1、生产规模2、实施进度3、建设投资估算4、流动资金估算5、投资使用计划与资金来源6、销售收入和销售税金及附加估算7、产品总成本估算8、利润测算9、评价参数二、项目财

8、务效益评估1、项目辅助财务报表1.1产品销售收入和销售税金及附加估算表1.2总成本费用估算表1.3固定资产折旧、无形资产及递延资产摊销估算表1.4借款还本付息表1.5建设项目投资估算表1.6投资使用计划于资金筹措表2、项目基本财务报表2.1项目资本金现金流量表文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2

9、K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 Z

10、E7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2

11、K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 Z

12、E7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2

13、K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 Z

14、E7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8学习 好资料精品资料2.2利润与利润分配表2.3项目投资现金流量表3、评价指标3.1盈利能力评价指标

15、3.2清偿能力评价指标三、项目风险评估1、盈亏平衡分析2、单因素敏感性分析四、项目评估结论一、课程设计基础资料1.生产规模该项目建成后拟生产目前市场上所需的计算机配件，设计生产规模为年产100 万件。2.实施进度该项目拟二年建成，第三年投产，当年生产负荷达到设计生产能力的70%，第四年达到 90%，第五年达到 100%。生产期按 12年计算，计算期为14 年。3.建设投资估算经估算，该项目建设投资总额为5700万元（不含建设期利息），其中：预计形成固定资产 4910万元，无形资产490万元，其他资产 300万元。4.流动资金估算文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z

16、3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C

17、1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z

18、3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C

19、1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z

20、3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C

21、1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z

22、3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8学习 好资料精品资料该项目的流动资金估算总额为1150万元。5.投资使用计划与资金来源建设投资分年使用计划按第一年投入2000万元，第二年投入3700万元；流动资金从投产第一年开始按生产负荷进行安排。该项目的资本金为2110万元，其中用于建设投资1700万元，其余用于流动资金。建设投资缺口部分由中国建设银行贷款解决，年利率为6%（可参照相关银行官方网站获取最新利率信息）；流动资金缺口部分由中国工商银行贷款解决，年利率为 4

23、%。6.销售收入和销售税金及附加估算根据市场分析，预计产品的市场售价（不含税）为100元件（任选范围内的数值）。本产品采用价外计税，增值税税率为17%，城市维护建设税和教育费附加的税率分别为7%和 3%。7.产品总成本估算（1）该项目正常年份的外购原材料、燃料动力费（不含税）为5000万元；（2）据测算，该项目的年工资及福利费估算为150 万元；（3）固定资产折旧费按平均年限法计算，折旧年限为12 年，残值率为 5%；（4）无形资产按 10年摊销，其他资产按5 年摊销；（5）修理费按折旧费的4%计取；（6）年其他费用为320万元；（7）项目在生产经营期间的应计利息全部计入财务费用。建设投资借款

24、在生产经营期按全年计息；流动资金当年借款按全年计息。8.利润测算文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8

25、 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3

26、G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8

27、 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3

28、G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8

29、 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3

30、G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8学习 好资料精品资料（1）所得税率按 25%考虑；（2）盈余公积金按税后利润的10%计取。9.评价参数设基准收益率为 15%；基准投资利润率和资本金净利润率分别为20%和30%；基准的静态投资回收期和动态投资回收期分别为7年和 10年；中国建设银行对这类项目所要求的借款偿还期不能超过6 年。建设

31、投资借款本金偿还：等本金偿还，利息照付。按年进行偿还。二、项目财务效益评估1、项目辅助财务报表1.1 产品销售收入和销售税金及附加估算表计算期序号项目税率建设期生产期1 2 3 4 5 6 7 8 9 10 11 12 13 14 1 营业收入7000 9000 10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 1.1 数量（万件）70 90 100 100 100 100 100 100 100 100 100 100 1.2 市场售价（不含税）100 100 100 100 100 100 100 100 100 100

32、 100 100 1.3 进项税0.17 1017.09 1307.69 1452.99 1452.99 1452.99 1452.99 1452.99 1452.99 1452.99 1452.99 1452.99 1452.99 2 增值税172.91 222.31 247.01 247.01 247.01 247.01 247.01 247.01 247.01 247.01 247.01 247.01 2.1 进项税额1017.09 1307.69 1452.99 1452.99 1452.99 1452.99 1452.99 1452.99 1452.99 1452.99 1452.9

33、9 1452.99 2.2 销项税额1190 1530 1700 1700 1700 1700 1700 1700 1700 1700 1700 1700 3 销售税金及附加17.29 22.23 24.70 24.70 24.70 24.70 24.70 24.70 24.70 24.70 24.70 24.70 3.1 城市维护建设税12.10 15.56 17.29 17.29 17.29 17.29 17.29 17.29 17.29 17.29 17.29 17.29 3.2 教育费附加5.19 6.67 7.41 7.41 7.41 7.41 7.41 7.41 7.41 7.41

34、 7.41 7.41 第三年投产，当年生产负荷达到设计生产能力的70%，第四年达到 90%，第五年达到 100%。生产期按 12 年计算，计算期为14年第三年营业收入=100*0.7*100=7000（万元）进项税=7000/1.17*0.17=1017.09（万元）销项税额=7000*0.17=1190（万元）增值税=1190-1017.09=172.91 城市建设维护税=172.91*0.07=12.10 文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C

35、1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z

36、3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C

37、1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z

38、3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C

39、1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z

40、3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C

41、1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8学习 好资料精品资料教育费附加=172.91*0.03=5.19 销售税金及附加=12.10+5.19=17.29 第四年营业收入=100*0.9*100=9000（万元）进项税=9000/1.17*0.17=1307.69（万元）销项税额=9000*0.17=1530 增值税=1530-1307.69=222.31 城市建设维护税=222.31*0.07=15.56 教育费附加=222.31*0.03=6.67 销售税金及附加=15.56+6.67=22.23 第 5-14年营业收入=100*100=10000（万元）进项税=1000/1

42、.17*0.17=1452.99（万元）销项税额=1000*0.17=1700（万元）增值税=1700-1452.99=247.01 城市建设维护税=247.01*0.07=17.29 教育费及附加=247.01*0.03=7.41 销售税金及附加=7.41+17.29=24.70 1.2 总成本费用估算表序号项目合计1 2 3 4 5 6 7 8 9 10 11 12 13 14 1 外购原材料、燃料动力费58000 3500 4500 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 2 工资及福利费1800 150 150 150 150

43、 150 150 150 150 150 150 150 150 3 修理费193.49 16.12 16.12 16.12 16.12 16.12 16.12 16.12 16.12 16.12 16.12 16.12 16.12 4 其他费用3840 320 320 320 320 320 320 320 320 320 320 320 320 5 经营成本63833.49 3986.12 4986.12 5486.12 5486.12 5486.12 5486.12 5486.12 5486.12 5486.12 5486.12 5486.12 5486.12 6 折旧费4837.2 4

44、03.10 403.10 403.10 403.10 403.10 403.10 403.10 403.10 403.10 403.10 403.10 403.10 7 摊销费790 109 109 109 109 109 49 49 49 49 49 8 利息支出1233.38 280.51 238.69 196.87 155.06 113.24 71.42 29.60 29.60 29.60 29.60 29.60 29.60 9 总成本费用70694.07 4778.73 5736.91 6195.10 6153.28 6111.46 6009.64 5967.82 5967.82 59

45、67.82 5967.82 5918.82 5918.82 其中：可变成本59800 3650 4650 5150 5150 5150 5150 5150 5150 5150 5150 5150 5150 文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C

46、3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6

47、HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C

48、3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6

49、HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C

50、3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6 HP1A3Y9Z1L8 ZE7Z3W4C3I8文档编码:CT3G2K5C1T6