某新建工業(yè)項(xiàng)目財(cái)務(wù)評(píng)價(jià)案例

某新建工業(yè)項(xiàng)目財(cái)務(wù)評(píng)價(jià)案例一、項(xiàng)目概況某新建項(xiàng)目，其其可行性研究究已完成市場(chǎng)場(chǎng)需求預(yù)測(cè)、生生產(chǎn)規(guī)模、工工藝技術(shù)方案案、建廠條件件和廠址方案案、環(huán)境保護(hù)護(hù)、工廠組織織和勞動(dòng)定員員以及項(xiàng)目實(shí)實(shí)施規(guī)劃諸方方面的研究論論證和多方案案比較。項(xiàng)目目財(cái)務(wù)評(píng)價(jià)在在此基礎(chǔ)上進(jìn)進(jìn)行。項(xiàng)目基基準(zhǔn)折現(xiàn)率為為12%，基準(zhǔn)投資資回收期為8.3年。二、基礎(chǔ)數(shù)據(jù)（1）生產(chǎn)規(guī)模模和產(chǎn)品方案案。生產(chǎn)規(guī)模模為年產(chǎn)1.2萬(wàn)噸某工業(yè)業(yè)原料。產(chǎn)品品方案為A型及B型兩種，以以A型為主。（2）實(shí)施進(jìn)度度。項(xiàng)目擬兩兩年建成，第第三年投產(chǎn)，當(dāng)當(dāng)年生產(chǎn)負(fù)荷荷達(dá)到設(shè)計(jì)能能力的70%，第四年達(dá)達(dá)到90%，第五年達(dá)達(dá)到100%。生產(chǎn)期按8年計(jì)算，計(jì)計(jì)算期為10年。（3）建設(shè)投資資估算。建設(shè)設(shè)投資估算見(jiàn)見(jiàn)表1。其中外匯匯按1美元兌換8.30人民幣計(jì)算算。（4）流動(dòng)資金金估算采用分分項(xiàng)詳細(xì)估算算法進(jìn)行估算算，估算總額額為31111.02萬(wàn)元元。流動(dòng)資金金借款為23302.7萬(wàn)萬(wàn)元。流動(dòng)資資金估算見(jiàn)表表2。（5）資金來(lái)源源。項(xiàng)目資本本金為7121..43萬(wàn)元，其中中用于流動(dòng)資資金808..32萬(wàn)元，其其余為借款。資資本金由甲、乙乙兩個(gè)投資方方出資，其中中甲方出資3000萬(wàn)元，從還還完建設(shè)投資資長(zhǎng)期借款年年開(kāi)始，每年年分紅按出資資額的20%進(jìn)行，經(jīng)營(yíng)營(yíng)期末收回投投資。外匯全全部通過(guò)中國(guó)國(guó)銀行向國(guó)外外借款，年利利率為9%；人民幣建建設(shè)投資部分分由中國(guó)建設(shè)設(shè)銀行提供貸貸款，年利率率為6.2%；流動(dòng)資金金由中國(guó)工商商銀行提供貸貸款，年利率率5.94%。投資分年年使用計(jì)劃按按第一年60%，第二年40%的比例分配配。資金使用用計(jì)劃與資金金籌措表見(jiàn)表表3。（6）工資及福福利費(fèi)估算。全全廠定員500人，工資及及福利費(fèi)按每每人每年8000元估算，全全年工資及福福利費(fèi)估算為為400萬(wàn)元（其中中福利費(fèi)按工工資總額的14%計(jì)算）。（7）年銷(xiāo)售收收入和年銷(xiāo)售售稅金及附加加。產(chǎn)品售價(jià)價(jià)以市場(chǎng)價(jià)格格為基礎(chǔ)，預(yù)預(yù)測(cè)到生產(chǎn)期期初的市場(chǎng)價(jià)價(jià)格，每噸出出廠價(jià)按15850元計(jì)算（不不含增值稅）。產(chǎn)產(chǎn)品增值稅稅稅率為17%。本項(xiàng)目采采用價(jià)外計(jì)稅稅方式考慮增增值稅。城市市維護(hù)和建設(shè)設(shè)稅按增值稅稅的7%計(jì)算，教育育費(fèi)附加按增增值稅的3%計(jì)算。年銷(xiāo)銷(xiāo)售收入和年年銷(xiāo)售稅金及及附加見(jiàn)表4。（8）產(chǎn)品成本本估算?？偝沙杀举M(fèi)用估算算見(jiàn)表5。成本估算算說(shuō)明如下：：①固定資產(chǎn)原值值中除工程費(fèi)費(fèi)用外還包括括建設(shè)期利息息、預(yù)備費(fèi)用用以及其他費(fèi)費(fèi)用中的土地地費(fèi)用。固定定資產(chǎn)原值為為195244.29萬(wàn)元，按平平均年限法計(jì)計(jì)算折舊，折折舊年限為8年，殘值率率為5%，折舊率為11.888%，年折舊額額為2318..51萬(wàn)元。固定定資產(chǎn)折舊費(fèi)費(fèi)估算見(jiàn)表6。②其他費(fèi)用中其其余部分均作作為無(wú)形資產(chǎn)產(chǎn)及遞延資產(chǎn)產(chǎn)。無(wú)形資產(chǎn)產(chǎn)為368.990萬(wàn)元，按8年攤銷(xiāo)，年年攤銷(xiāo)額為46.11萬(wàn)元。遞延延資產(chǎn)為400萬(wàn)元，按5年攤銷(xiāo)，年年攤銷(xiāo)額為80萬(wàn)元。無(wú)形形資產(chǎn)及遞延延資產(chǎn)攤銷(xiāo)費(fèi)費(fèi)計(jì)算見(jiàn)表7。③修理費(fèi)計(jì)算。修修理費(fèi)按年折折舊額的50%提取，每年1159..25萬(wàn)元。④借款利息計(jì)算算。流動(dòng)資金金年應(yīng)計(jì)利息息為136.778萬(wàn)元，長(zhǎng)期期借款利息計(jì)計(jì)算見(jiàn)表8-21。生產(chǎn)經(jīng)營(yíng)營(yíng)期間應(yīng)計(jì)利利息計(jì)入財(cái)務(wù)務(wù)費(fèi)用。⑤固定成本和可可變成本?？煽勺兂杀景赓?gòu)原材料料、外購(gòu)燃料料、動(dòng)力費(fèi)以以及流動(dòng)資金金借款利息。固固定成本包含含總成本費(fèi)用用中除可變成成本外的費(fèi)用用。（9）損益和利利潤(rùn)分配。損損益和利潤(rùn)分分配表見(jiàn)表11。利潤(rùn)總額額正常年為3617..36萬(wàn)元。所得得稅按利潤(rùn)總總額的33%計(jì)取，盈余余公積金按稅稅后利潤(rùn)的10%計(jì)取。三、財(cái)務(wù)評(píng)價(jià)（1）全部資金金財(cái)務(wù)現(xiàn)金流流量表，見(jiàn)表表8。根據(jù)該表表計(jì)算的評(píng)價(jià)價(jià)指標(biāo)為：全全部資金財(cái)務(wù)務(wù)內(nèi)部收益率率(ＦIRR)為17.622%，全部資金金財(cái)務(wù)凈現(xiàn)值值（ic=12%時(shí)）為4781..34萬(wàn)元。全部部資金財(cái)務(wù)內(nèi)內(nèi)部收益率大大于基準(zhǔn)收益益率，說(shuō)明盈盈利能力滿(mǎn)足足了行業(yè)最低低要求，全部部資金財(cái)務(wù)凈凈現(xiàn)值大于零零，該項(xiàng)目在在財(cái)務(wù)上是可可以接受的。全全部資金靜態(tài)態(tài)投資回收期期為6.17年（含建設(shè)設(shè)期），小于于行業(yè)基準(zhǔn)投投資回收期8.3年，表明項(xiàng)項(xiàng)目投資能按按時(shí)收回。（2）資本金現(xiàn)現(xiàn)金流量表見(jiàn)見(jiàn)表9，根據(jù)該表表計(jì)算資本金金內(nèi)部收益率率為18.222%。（3）甲方財(cái)務(wù)務(wù)現(xiàn)金流量表表見(jiàn)表10，根據(jù)該表表計(jì)算甲方投投資內(nèi)部收益益率為9.80%。（4）根據(jù)損益益及利潤(rùn)分配配表（表11）、建設(shè)投投資估算表（表1）計(jì)算以下指標(biāo)：該項(xiàng)目投資利潤(rùn)潤(rùn)率大于行業(yè)業(yè)平均利潤(rùn)率率8%，說(shuō)明單位位投資收益水水平達(dá)到行業(yè)業(yè)標(biāo)準(zhǔn)。表1建設(shè)投資估估算表單位：：萬(wàn)元序號(hào)工程或費(fèi)用名稱(chēng)稱(chēng)估算價(jià)值占總值比（%）建筑工程設(shè)備費(fèi)用安裝工程其他費(fèi)用總值其中外匯（萬(wàn)美元）1建設(shè)投資（不含含建設(shè)期利息息）1559.25510048.9953892.9553642.30019143.445976.25100%1.1第一部分工程費(fèi)費(fèi)用1559.25510048.9953892.9550.0015501.11581%主要生產(chǎn)項(xiàng)目463.507849.3553294.00011606.885其中：外匯639.00179.25818.25818.25輔助生產(chǎn)車(chē)間172.35473.4022.95668.70公用工程202.051119.600457.651779.300環(huán)境保護(hù)工程83.25495.00101.25679.50總圖運(yùn)輸23.40111.60135.00廠區(qū)服務(wù)性工程程117.90117.90生活福利工程496.80496.80廠外工程17.1017.101.2第二部分其他費(fèi)費(fèi)用1368.9001368.900158.007%其中：土地費(fèi)用用600.00600.00第一、第二部分分合計(jì)1559.25510048.9953892.9551368.90016870.0051.3預(yù)備費(fèi)用2273.4002273.40012%2建設(shè)期利息1149.74499.02合計(jì)（1+2）1559.25510048.9953892.9553642.30020293.1191075.277表2流動(dòng)資金估估算表單位：萬(wàn)元序號(hào)年份項(xiàng)目最低周轉(zhuǎn)天數(shù)周轉(zhuǎn)次數(shù)投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能能力期34561流動(dòng)資產(chǎn)2925.5003645.1554001.2224001.2221.1應(yīng)收賬款3012769.17951.031040.0331040.0331.2存貨2117.9992655.7882922.8552922.8551.3現(xiàn)金152438.3438.3438.3438.342流動(dòng)負(fù)債622.80800.93890.20890.202.1應(yīng)付賬款3012622.80800.93890.20890.203流動(dòng)資金（1--2）2302.7002844.2223111.0223111.0224流動(dòng)資金增加額額2302.700541.52266.800.00表3資金使用計(jì)計(jì)劃與資金籌籌措表單位：萬(wàn)元元序號(hào)年份項(xiàng)目合計(jì)人民幣12345外幣折人民幣人民幣小計(jì)外幣折人民幣人民幣小計(jì)外幣折人民幣人民幣小計(jì)外幣折人民幣人民幣小計(jì)外幣折人民幣人民幣小計(jì)1總投資23404.221612.115080.5006712.28811792.778463.163844.2554656.1668500.4110.000.002302.7002302.7000.000.00541.52541.520.000.00266.80266.801.1建設(shè)投資(未含含利息)19143.445585.754861.7336624.35511486.007390.503241.1554416.2337657.3881.2建設(shè)期利息1149.74426.36218.7887.93306.7172.66603.10239.93843.031.3流動(dòng)資金3111.0222302.7002302.700541.52541.52266.80266.802資金籌措23404.2212.1自有資金7121.4333787.8773787.8772525.2442525.244808.32808.32其中：用于流動(dòng)動(dòng)資金0.00808.32808.32資本金7121.4333787.8773787.8772525.2442525.244808.32808.32資本溢價(jià)0.000.000.000.002.2借款16282.778612.115080.5002924.4118004.911463.163844.2552130.9225975.1770.000.001494.3881494.3880.000.00541.52541.520.000.00266.80266.80長(zhǎng)期借款12830.334585.754861.7332836.4887698.200390.503241.1551890.9995132.144流動(dòng)資金借款2302.7001494.3881494.388541.52541.520.000.00266.80266.80建設(shè)期利息1149.74426.36218.7887.93306.7172.66603.10239.93843.030.000.000.000.002.3其它注：各年流動(dòng)資資金在年初投投入表4銷(xiāo)售收入、銷(xiāo)銷(xiāo)售稅金及附附加和增值稅稅估算表序號(hào)項(xiàng)目單價(jià)（元）生產(chǎn)負(fù)荷70%%（第3年）生產(chǎn)負(fù)荷90%%（第4年）生產(chǎn)負(fù)荷1000%（第5-10年）銷(xiāo)售量（噸）金額（萬(wàn)元）銷(xiāo)售量（噸）金額（萬(wàn)元）銷(xiāo)售量（噸）金額（萬(wàn)元）1產(chǎn)品銷(xiāo)售收入15850.0008400.00013314.00010800.00017118.00012000.00019020.0002銷(xiāo)售稅金及附加加99.25127.60141.78增值稅銷(xiāo)項(xiàng)2263.3882910.0663233.400增值稅進(jìn)項(xiàng)1270.9221634.0441815.600增值稅992.461276.0221417.8002.1城市維護(hù)建設(shè)稅稅（增值稅**7%）69.4789.3299.252.2教育費(fèi)附加（增增值稅*3%%）29.7738.2842.53注：1.增值稅稅僅為計(jì)算城城市維護(hù)建設(shè)設(shè)稅和教育費(fèi)費(fèi)附加的依據(jù)據(jù)；2.本報(bào)表稅稅金的計(jì)算方方法采用不含含增值稅的計(jì)計(jì)算方法。表5總成本費(fèi)用用估算表單位：萬(wàn)元序號(hào)年份項(xiàng)目合計(jì)投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能能力期345678910生產(chǎn)負(fù)荷（%）70901001001001001001001外購(gòu)原材料71811.0006614.4008503.8009448.8009448.8009448.8009448.8009448.8009448.8002外購(gòu)燃料、動(dòng)力力9357.000861.601108.2001231.2001231.2001231.2001231.2001231.2001231.2003工資及福利費(fèi)3200.000400.00400.00400.00400.00400.00400.00400.00400.004修理費(fèi)9274.0441159.2551159.2551159.2551159.2551159.2551159.2551159.2551159.2555折舊費(fèi)18548.0072318.5112318.5112318.5112318.5112318.5112318.5112318.5112318.5116攤銷(xiāo)費(fèi)768.90126.11126.11126.11126.11126.1146.1146.1146.117財(cái)務(wù)費(fèi)用（利息、匯匯兌損失）3820.3001205.4221017.022702.06348.68136.78136.78136.78136.787.1其中：利息支出出3820.3001205.4221017.022702.06348.68136.78136.78136.78136.788其他費(fèi)用4161.600520.20520.20520.20520.20520.20520.20520.20520.209總成本費(fèi)用（11+2+3++4+5+66+7+8）120940..9113205.55015153.00915906.11415552.77615340.88615260.88615260.88615260.886其中：固定成本本35952.6614524.0884524.0884524.0884524.0884524.0884444.0884444.0884444.088可變成本84988.3308681.42210629.00211382.00611028.66810816.77810816.77810816.77810816.77810經(jīng)營(yíng)成本（9——5—6—7.1）97803.6649555.45511691.44512759.44512759.44512759.44512759.44512759.44512759.445表6固定資產(chǎn)折折舊費(fèi)估算表表單位：萬(wàn)元序號(hào)年份項(xiàng)目合計(jì)折舊率（%）投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能能力期3456789101固定資產(chǎn)合計(jì)11.88%1.1原值19524.2291.2折舊費(fèi)18548.0072318.5112318.5112318.5112318.5112318.5112318.5112318.5112318.511凈值17205.77814887.22712568.77610250.2257931.7445613.2333294.722976.21表7無(wú)形資產(chǎn)及及遞延資產(chǎn)攤攤銷(xiāo)費(fèi)估算表表單位：萬(wàn)元序號(hào)年份項(xiàng)目攤銷(xiāo)年限原值投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能能力期3456789101無(wú)形資產(chǎn)8368.901.1攤銷(xiāo)46.1146.1146.1146.1146.1146.1146.1146.111.2凈值322.79276.68230.56184.45138.3492.2246.110.002遞延資產(chǎn)（開(kāi)辦辦費(fèi)）5400.002.1攤銷(xiāo)80.0080.0080.0080.0080.002.2凈值320.00240.00160.0080.000.003無(wú)形及遞延資產(chǎn)產(chǎn)合計(jì)768.903.1攤銷(xiāo)126.11126.11126.11126.11126.1146.1146.1146.113.2凈值642.79516.68390.56264.45138.3492.2246.110.00表8全部資金財(cái)財(cái)務(wù)現(xiàn)金流量量表單位：萬(wàn)元序號(hào)年份項(xiàng)目合計(jì)建設(shè)期投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能能力期12345678910生產(chǎn)負(fù)荷（%）70901001001001001001001現(xiàn)金流入148639..230.000.0013314.00017118.00019020.00019020.00019020.00019020.00019020.00023107.2231.1產(chǎn)品銷(xiāo)售收入144552..0013314.00017118.00019020.00019020.00019020.00019020.00019020.00019020.0001.2回收固定資產(chǎn)余余值976.21976.211.3回收流動(dòng)資金3111.0223111.0222現(xiàn)金流出121135..6411486.0077657.38811957.44012360.55813168.00312901.22312901.22312901.22312901.22312901.2232.1建設(shè)投資（不含含建設(shè)期借款款利息）19143.44511486.0077657.3882.2流動(dòng)資金3111.0222302.700541.52266.802.3經(jīng)營(yíng)成本97803.6649555.45511691.44512759.44512759.44512759.44512759.44512759.44512759.4452.4銷(xiāo)售稅金及附加加1077.53399.25127.60141.78141.78141.78141.78141.78141.783凈現(xiàn)金流量27503.660-11486..07-7657.3381356.6004757.4225851.9776118.7776118.7776118.7776118.77710206.0004累計(jì)凈現(xiàn)金流量量-11486..07-19143..45-17786..85-13029..43-7177.446-1058.7705060.07711178.88317297.66027503.660計(jì)算指標(biāo)：全部部資金財(cái)務(wù)內(nèi)內(nèi)部收益率（FIRR）=17.62%；全部資金財(cái)務(wù)凈現(xiàn)值（FNPV）（ic=12%）=￥4，781.34萬(wàn)元；全部資金靜態(tài)投投資回收期（從從建設(shè)期算起起）=6.17年表9資本金財(cái)務(wù)務(wù)現(xiàn)金流量表表單位：萬(wàn)元序號(hào)年份項(xiàng)目合計(jì)建設(shè)期投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能能力期12345678910生產(chǎn)負(fù)荷（%）70.0090.00100.00100.00100.00100.00100.00100.001現(xiàn)金流入148639..230.000.0013314.00017118.00019020.00019020.00019020.00019020.00019020.00023107.2231.1產(chǎn)品銷(xiāo)售收入144552..0013314.00017118.00019020.00019020.00019020.00019020.00019020.00019020.0001.2回收固定資產(chǎn)余余值976.21976.211.3回收流動(dòng)資金3111.0223111.0222現(xiàn)金流出133541..753787.8772525.24414122.33217118.00019020.00017765.00414205.33414231.77414231.77414231.7742.1資本金7121.4333787.8772525.244808.322.2借款本金償還16282.7782450.8223675.6224435.9223417.7222302.7702.3借款利息支付3820.3001205.4221017.022702.06348.68136.78136.78136.78136.782.4經(jīng)營(yíng)成本97803.6649555.45511691.44512759.44512759.44512759.44512759.44512759.44512759.4452.5銷(xiāo)售稅金及附加加1077.53399.25127.60141.78141.78141.78141.78141.78141.782.6所得稅7436.0773.05606.31980.791097.4001167.3331193.7331193.7331193.7333凈現(xiàn)金流量15097.448-3787.887-2525.224-808.3220.000.001254.9664814.6664788.2664788.2666572.799計(jì)算指標(biāo)：資本本金內(nèi)部收益益率：18.22%表10甲方投投資財(cái)務(wù)現(xiàn)金金流量表單位：萬(wàn)元序號(hào)年份項(xiàng)目合計(jì)建設(shè)期投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能能力期12345678910生產(chǎn)負(fù)荷（%）70901001001001001001001現(xiàn)金流入600060060060060036001.1股利分配600060060060060036001.2資產(chǎn)處置收益分分配1.3租賃費(fèi)收入1.4技術(shù)轉(zhuǎn)讓收入1.5其他現(xiàn)金流入2現(xiàn)金流出3000150015002.1股權(quán)投資3000150015002.2租賃資產(chǎn)支出2.3其他現(xiàn)金流出3凈現(xiàn)金流量1800-1500-15006006006006003600計(jì)算指標(biāo)：甲方方投資內(nèi)部收收益率：9..80%表11損益和利潤(rùn)潤(rùn)分配表單位：萬(wàn)元序號(hào)年份項(xiàng)目合計(jì)投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能能力期345678910生產(chǎn)負(fù)荷（%）70901001001001001001001產(chǎn)品銷(xiāo)售收入144552..0013314.00017118.00019020.00019020.00019020.00019020.00019020.00019020.0002銷(xiāo)售稅金及附加加1077.53399.25127.60141.78141.78141.78141.78141.78141.783總成本費(fèi)用120940..9113205.55015153.00915906.11415552.77615340.88615260.88615260.88615260.8864利潤(rùn)總額（1--2-3）22533.5569.251837.3112972.0883325.4663537.3663617.3663617.3663617.3665所得稅（33%%）7436.0773.05606.31980.791097.4001167.3331193.7331193.7331193.7336稅后利潤(rùn)（8--5）15097.4486.201230.9991991.3002228.0662370.0332423.6332423.6332423.6337可供分配利潤(rùn)15097.4486.201230.9991991.3002228.0662370.0332423.6332423.6332423.6337.1贏余公積金（110%）964.09237.00242.36242.36242.367.2應(yīng)付利潤(rùn)0.007.3未分配利潤(rùn)14133.3396.201230.9991991.3002228.0662133.0332181.2772181.2772181.277累計(jì)未分配利潤(rùn)潤(rùn)6.201237.1993228.4995456.5557589.5889770.85511952.11214133.339表12資金來(lái)源與與運(yùn)用表單位：萬(wàn)元序號(hào)年份項(xiàng)目合計(jì)建設(shè)期投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能能力期12345678910生產(chǎn)負(fù)荷（%）70901001001001001001資金來(lái)源69341.99811792.7788500.4114756.5884823.4555683.5115770.0995981.9885981.9885981.98810069.2221.1利潤(rùn)總額22533.5569.251837.3112972.0883325.4663537.3663617.3663617.3663617.3661.2折舊費(fèi)18548.0072318.5112318.5112318.5112318.5112318.5112318.5112318.5112318.5111.3攤銷(xiāo)費(fèi)768.90126.11126.11126.11126.11126.1146.1146.1146.111.4長(zhǎng)期借款13980.0088004.9115975.1770.001.5流動(dòng)資金借款2302.7001494.388541.52266.801.6其他短期借款0.001.7自有資金7121.4333787.8772525.244808.321.8其它0.001.9回收固定資產(chǎn)余余值976.21976.211.10回收流動(dòng)資金3111.0223111.0222資金運(yùn)用47123.00611792.7788500.4114756.5884823.4555683.5114515.1331167.3331193.7331193.7333496.4332.1固定資產(chǎn)投資19143.44511486.0077657.3882.2建設(shè)期利息1149.744306.71843.032.3流動(dòng)資金3111.0222302.700541.52266.802.4所得稅7436.0773.05606.31980.791097.4001167.3331193.7331193.7331193.7332.5應(yīng)付利潤(rùn)0.002.6長(zhǎng)期借款本金償償還13980.0082450.8223675.6224435.9223417.7222.7流動(dòng)資金借款本本金償還2302.7002302.7002.8短期借款本金償償還0.003盈余資金22218.9910.000.000.000.000.001254.9664814.6664788.2664788.2666572.7994累計(jì)盈余資金0.000.000.000.000.001254.9666069.61110857.88715646.11322218.991表13長(zhǎng)期借款償償還計(jì)劃表單位：萬(wàn)元序號(hào)年份項(xiàng)目利率（%）建設(shè)期投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能能力期1234561外匯借款（折成成人民幣）9%1.1年初借款本息累累計(jì)5080.5008924.7556473.9332798.311本金4861.7338102.8886473.9332798.311建設(shè)期利息218.78821.871.2本年借款4861.7333241.1551.3本年應(yīng)計(jì)利息218.78603.10803.23582.65251.851.4本年償還本金2450.8223675.6222798.3111.5本年支付利息803.23582.65251.852人民幣借款6.20%2.1年初借款本息累累計(jì)2924.4115055.3335055.3335055.3333417.722本金2836.4884727.4775055.3335055.3333417.722建設(shè)期利息87.93327.862.2本年借款2836.4881890.9992.3本年應(yīng)計(jì)利息87.93239.93313.43313.43313.43211.902.4本年償還本金1637.6113417.7222.5本年支付利息313.43313.43313.43211.903償還借款本金的的資金來(lái)源3.1利潤(rùn)6.201230.999