水利工程經(jīng)濟(jì)案例分析

案例分析班級(jí):姓名:。年。財(cái)務(wù)基準(zhǔn)折本項(xiàng)目建設(shè)投資估算額為2370萬(wàn)元，正常運(yùn)行期流動(dòng)資金估算額為77萬(wàn)元。流動(dòng)資金900萬(wàn)元，其余由銀行貸款。流動(dòng)資金1/3自 。 88萬(wàn)丿 (3)工資及福利費(fèi)。項(xiàng)目工作人員工資總額94萬(wàn)元/年，福利費(fèi)按工資總額的20%計(jì)取，則全年工資及福利費(fèi)為110萬(wàn)元。 萬(wàn)元。 (5)其他費(fèi)用。其他費(fèi)用按以上費(fèi)用的10%估算。 (6)固定資產(chǎn)折舊。固定資產(chǎn)余值按固定資產(chǎn)原值的5%考慮，采用直線折舊法計(jì)算年折舊費(fèi)。各年折舊費(fèi)及固定資產(chǎn)凈值計(jì)算結(jié)果填入表4中。表4中固定資產(chǎn)原值等于表2 銷計(jì)算結(jié)果填入表5. 項(xiàng)目正常運(yùn)行收入為855萬(wàn)元，投產(chǎn)期營(yíng)業(yè)收入按正常運(yùn)行期營(yíng)業(yè)收入的2進(jìn)行財(cái)務(wù)盈利能力分析：制作項(xiàng)目投資財(cái)務(wù)現(xiàn)金流量表7(融資前)；計(jì)算所得稅前內(nèi)部目資本金現(xiàn)金流量表8;計(jì)算內(nèi)部收益率、財(cái)務(wù)凈現(xiàn)值、投資回收期。3進(jìn)行財(cái)務(wù)償債能力分析，制作資產(chǎn)負(fù)債表9和借款還本付息計(jì)算表10,計(jì)算利息備付率4進(jìn)行財(cái)務(wù)生存能力分析，制作表財(cái)務(wù)計(jì)劃現(xiàn)金流量表11元44000500700800900600949494948680000771230000000流動(dòng)資金估算表元設(shè)投資5002623.372623.3741.38.382553.49.4912.1正正常運(yùn)行期89資產(chǎn)原值2417.372296.50229.65229.65229.65229.65229.65229.65229.65229.65229.65229.65折舊運(yùn)行期4項(xiàng)目567費(fèi)凈120.872187.721958.071728.421498.771269.121039.47809.32580.17350.52120.87值元總成本費(fèi)用估算表正正常運(yùn)行期9658.22310.37229.6534.86584.88生產(chǎn)負(fù)荷材料費(fèi)料及力費(fèi)資及福利費(fèi)修理費(fèi)用年運(yùn)行費(fèi)(經(jīng)營(yíng)成攤銷費(fèi)息支岀用合計(jì)運(yùn)46526.79294.64229.652.97.5280.773087.972296.5474.65984.075658.22310.37229.65.8652.886658.22310.37229.652.1137.138658.22310.37229.650.6105.6376528.22310.37229.65.3621.386528.22310.37229.65.36553.386528.22310.37229.65569.13658.22310.37229.65.36553.38658.22310.37229.65.36553.38序號(hào)23456789無(wú)形資產(chǎn)及遞延資產(chǎn)攤銷估算表單位：萬(wàn)元正正常運(yùn)行期8910形資產(chǎn)遞延資產(chǎn)1241112135670355555500利潤(rùn)與利潤(rùn)分配表序運(yùn)正常運(yùn)行期號(hào)生產(chǎn)負(fù)荷45678980.0100.0100.0100.0100.0100.0100.0100.0100.0100.0(%)1入營(yíng)業(yè)稅及附8379.0.055.055.055.055.055.055.055.055.055.0271.5.2.7.7.7.7.7.7.7.7.7加3總成本費(fèi)用5984.1.952.8837.1321.3805.63584.88569.13553.38553.38553.384補(bǔ)貼收入5利潤(rùn)總額彌補(bǔ)以前年2123.5205.921.742.4258.273.973.9273.96虧損應(yīng)納稅所得72123.58.9190.2205.921.742.4258.2273.9273.9273.9額(=5)830.93.67.5.5.49凈利潤(rùn)(7-8)期初未分配05.405.4205.4可供分配的05.405.4205.4提法定盈余公金可供消費(fèi)者.5.5.5分配的利潤(rùn)12)提任意盈余金應(yīng)付利潤(rùn)累計(jì)未分配利潤(rùn)(13-14-15)息稅前利潤(rùn)(5+利息支稅息折舊攤銷2598.172.372.3272.372.377.3277.377.377.377.3利潤(rùn)(17+折舊+5019.6367.216.916.916.916.916.9516.916.916.916.9分析盈利能力分析編制項(xiàng)目投資財(cái)務(wù)現(xiàn)金流量表，見(jiàn)表7。表中營(yíng)業(yè)收入、營(yíng)業(yè)稅及附加、所得稅取自表6，回收固定資產(chǎn)余值取自表4，建設(shè)投資，流動(dòng)資金取自表2，經(jīng)營(yíng)成本取自表3。益率為13%，財(cái)務(wù)凈現(xiàn)值為623.15萬(wàn)元，后項(xiàng)目資本金現(xiàn)金流量表，見(jiàn)表8。表中權(quán)益投資取自表2,借款本金償還、借款務(wù)償還能力分析編制資產(chǎn)負(fù)債表，見(jiàn)表9。表中貨幣資金、應(yīng)收賬款、存貨、應(yīng)付賬款取自表1，累計(jì)根據(jù)表6確定。年負(fù)債率表9最后一行。除建設(shè)期第一年外，各年資產(chǎn)負(fù)債率均在6中息稅前利潤(rùn)除以付率等于表6中息稅折舊攤銷前利潤(rùn)除以本表中當(dāng)期還本付息。根據(jù)因此，本3.財(cái)務(wù)生存能力分析資、流動(dòng)資金、權(quán)益資本金投入、建設(shè)投資借款、流動(dòng)資金借款取自表2，各種利息支出、償還債務(wù)本金取自表10。留未分配利潤(rùn)，確保各年盈余資金均大于零。項(xiàng)目投資財(cái)務(wù)現(xiàn)金流量表元生產(chǎn)負(fù)荷(%)現(xiàn)金流入收入補(bǔ)貼收入收固定產(chǎn)值余值現(xiàn)金流岀建設(shè)投資流動(dòng)資金年運(yùn)行費(fèi)(經(jīng)營(yíng)成本)營(yíng)業(yè)稅金及附加更新改造投資(維持運(yùn)營(yíng)投資)所得稅前凈現(xiàn)金流量(1-2)累計(jì)所得稅前凈現(xiàn)金流量所得稅后凈現(xiàn)金流量(3-5)正常運(yùn)行期955.0338.1310.37.716.900.8456.3建設(shè)期2.0.0-790.0-1580.0-790.0運(yùn)40.0380.8294.64.2303.2-2066.8301.03.0.0-790.0-2370.0-790.025.924.05810.52370.003088.071.52770.430.82239.6655.0338.1310.37.716.9-1050.07.5469.4555.0355.1310.37.7499.9-1566.93.6456.355.0338.1310.37.716.9452.455.0338.1310.37.7516.9448.4855.0338.1310.37.716.9-16.1.4461.555.0338.1310.37.716.92051.6448.4338.1310.37.7.82770.4.3755.0338.1310.37.716.9-533.1.5465.41.0.0-790.0-790.0-790.0123456項(xiàng)目資本金現(xiàn)金流量表累計(jì)所得稅后凈現(xiàn)金流累計(jì)所得稅后凈現(xiàn)金流量-1143.3-1580.0-2370.0-2069.0-1612.72239.6-790.0-677.9-216.340.0.47項(xiàng)目資本金現(xiàn)金流量表生產(chǎn)負(fù)荷(%)現(xiàn)金流入收入補(bǔ)貼收入收固定產(chǎn)值余值現(xiàn)金流岀權(quán)益投資借款本金償還借款利息支付年運(yùn)行費(fèi)(經(jīng)營(yíng)成本)營(yíng)業(yè)稅及附加更新改造投資(維持運(yùn)營(yíng)投資)凈現(xiàn)金流量(1-2)正常運(yùn)行期955.0.534.86310.37.711.5建設(shè)期2356.5356.5-356.53397.5397.49-397.5運(yùn)40.0.9294.64.2.18580.98379.00988.2474.671.530.8555.0.5.86310.37.73.61318.4318.38-318.455.0409.90.36310.37.7445.1655.07.72.11310.37.77.5855.0.10.61310.37.7.400.9454.74.8.36310.37.7.2755.0.936310.37.7.555.0.7310.37.723.355.0409.90.36310.37.7445.112312.1.1.1.2.1.3.1.4.5.1.5.2.5.3.5.4流動(dòng)資產(chǎn)總額幣資金應(yīng)收賬款賬款計(jì)盈余資金在建工程凈值無(wú)形及其他資產(chǎn)凈值負(fù)債及所有者權(quán)益(2.4+2.5)流動(dòng)負(fù)債總額短期借款應(yīng)付賬款賬款建設(shè)投資借款流動(dòng)資金借款負(fù)債小計(jì)(2.1+2.2+2.3)所有者權(quán)益積金累計(jì)盈余公積金累計(jì)未分配利潤(rùn)資產(chǎn)負(fù)債率(%)108.4.008.409090318.4318.4設(shè)期20.9.9.232542.42370.02542.40.8.42476.488.7.007.72187.72414.04.80.452307.6349.555.52234.14.808.262126.8398.4304.42038.444.801.8.0042.47448.5354.54.8.83.505.5正常運(yùn)行期8499.8405.8947.7453.71717204.8481.8.24.871.80096.702.709.304.860456.9.9580.244.803350.5000本付息計(jì)算表123投資借款借款余額還本動(dòng)資金借款余額100042000304.2523.615.500.866.752.117.368.250.619.5.86.7509.1100019.113.363.36本付息計(jì)算表113.6197.8682.1166.3650.6134.863.33.3期末借款余額利息備付率(%)計(jì)算指標(biāo)償債備付率(%)5503流量表經(jīng)營(yíng)活動(dòng)凈現(xiàn)金流量(1.1-12年運(yùn)行費(fèi)(