冷水漁業(yè)基地建設(shè)項目可行性研究報告

冷水漁業(yè)基地建設(shè)項目可行性研究報告冷水漁業(yè)基地建設(shè)項目可行性研究報告#附表1 固定資產(chǎn)折舊及無形資產(chǎn)和其他資產(chǎn)攤銷表序號項目折舊攤銷期（年）殘值率計算期1234567891011121314151房屋、建筑物355%原值 —3312.304366.104366.104366.104366.104366.104366.104366.104366.104366.104366.104366.104366.104366.104366.101.1當期折舊費0207.39207.39207.39207.39207.39207.39207.39207.39207.39207.39207.39207.39207.39207.391.2凈值3312.33104.912897.522690.132482.742275.352067.961860.571653.181653.181653.181653.181653.181653.181653.182機器設(shè)備105%原值923.651052.452252.452252.452252.452252.452252.452252.452252.452252.452252.452252.452252.452252.452252.452.1當期折舊費099.98213.98213.98213.98213.98213.98213.98213.98213.98213.98213.98213.98213.98213.9822凈值923.65823.67609.68395.70181.72-32.26-246.25-460.23-674.21-674.21-674.21-674.21-674.21-674.21-674.213其它固定資產(chǎn)55%0.000.000.000.000.000.00原值155.75155.75155.75155.75155.75155.75155.75155.75155.75155.75155.75155.75155.75155.75155.753.1當期折舊費029.5929.5929.5929.5929.597.793.2凈值155.75126.1696.5766.9737.387.79固定資產(chǎn)原值合計4391.705574.306774.306774.306774.306774.306774.306774.306774.306774.306774.306774.306774.306774.306774.30本年折舊費0.00336.97450.97450.97450.97450.97429.16421.37421.37421.37421.37421.37421.37421.37421.37凈值4391.704054.743603.773152.812701.842250.881821.721400.34978.97978.97978.97978.97978.97978.97978.974無形資產(chǎn)100%原值640640640640640640640640640640.00640.00640.00640.00640.00640.004.1當期攤銷費0646464646464646464.0064.0064.0064.0064.0064.004.2凈值640576512448384320256192128128.00128.00128.00128.00128.00128.005其他資產(chǎn) 「50%0.000.000.000.000.000.00原值482.43541.56600.69600.69600.69600.69600.69600.69600.69600.69600.69600.69600.69600.69600.695.1當期攤銷費0.00108.31120.14120.14120.14120.145.2凈值482.43374.12253.98133.8413.70-106.43無形資產(chǎn)、其他資產(chǎn)合計原值1122.431181.561240.691240.691240.691240.691240.691240.691240.691240.691240.691240.691240.691240.691240.69當期攤銷費0172.31184.14184.14184.14184.1464646464.0064.0064.0064.0064.0064.00凈值1122.43950.12765.98581.84397.70213.566256192128128.00128.00128.00128.00128.00128.006合計：原值5514.136755.868014.998014.998014.998014.998014.998014.998014.998014.998014.998014.998014.998014.998014.99當期折舊費攤銷費0.00509.28635.10635.10635.10635.10493.16485.37485.37485.37485.37485.37485.37485.37485.37凈值5514.135004.854369.753734.653099.542464.442077.721592.341592.341592.341592.341592.341592.341592.341592.34

附表2 總成本費用表序號項目合計計算期123456789101112131415生產(chǎn)負荷0100%100%100%100%100%100%100%100%100%100%100%100%100%100%1原材料燃料及動力費11234.820919.781289.383104.383104.383104.383104.383104.383104.383104.383104.383104.383104.383104.383104.381.1原材料6831.520485.28793.281368.281368.281368.281368.281368.281368.281368.281368.281368.281368.281368.281368.281.2燃料動力4403.300434.50496.101736.101736.101736.101736.101736.101736.101736.101736.101736.101736.101736.101736.102工資及福利費1190.160132.24132.24132.24132.24132.24132.24132.24132.24132.24132.24132.24132.24132.24132.243修理費1577.870134.79180.39180.39180.39180.39180.39180.39180.39168.55168.55168.55168.55168.55168.554其他費用4260.920475.06473.23613.23613.23613.23613.23613.23613.23613.23613.23613.23613.23613.23613.234.1其他管理費用595.08066.1266.1266.1266.1266.1266.1266.1266.1266.1266.1266.1266.1266.1266.124.2其他銷售費用58.7008.146.32146.32146.32146.32146.32146.32146.32146.32146.32146.32146.32146.32146.324.3其他制造費用3607.140400.79400.79400.79400.79400.79400.79400.79400.79400.79400.79400.79400.79400.79400.795經(jīng)營成本18263.7701661.862075.244030.244030.244030.244030.244030.244030.244018.404018.404018.404018.404018.404018.406折舊費3944.690336.97450.97450.97450.97450.97429.16421.37421.37421.37421.37421.37421.37421.37421.377攤銷費1645.410172.31184.14184.14184.14184.146464646464646464648利息支出0.00000000000008.1長期借款利息0.000000000000000008.2流動資金借款利息0.000000000000000009總成本費用合計23853.8702171.142710.344665.344665.344665.344523.404515.614515.614503.774503.774503.774503.774503.774503.77其中：固定成本12619.0501251.361420.961560.961560.961560.961419.021411.231411.231399.391399.391399.391399.391399.391399.39可變成本11234.820919.781289.383104.383104.383104.383104.383104.383104.383104.383104.383104.383104.383104.383104.38

附表3 銷售收入與銷售稅金及附加估算表序號項目單位稅率合計計算期（年）123456789101112131415生產(chǎn)負荷（%）01001001001001001001001001001001001001001001銷售收入51935.110407.11316.007316.007316.007316.007316.007316.007316.007316.007316.007316.007316.007316.007316.001.1虹鱒魚1315.110227.11136.00136.00136.00136.00136.00136.00136.00136.00136.00136.00136.00136.00136.00單價元201000.00100025000250002500025000250002500025000250002500025000250002500025000數(shù)量T2706.342271.1454.454.454.454.454.454.454.454.454.454.454.454.454.4銷項稅額13%171030181818181818181818181818181.2河蟹49000.0000.000.007000.007000.007000.007000.007000.007000.007000.007000.007000.007000.007000.007000.00單價元630000.0007000070000700007000070000700007000070000700007000070000700007000070000數(shù)量T7000.00100010001000100010001000100010001000100010001000銷項稅額13%00009109109109109109109109109109109109101.3風情園營業(yè)收入1620.000180.00180.00180.00180.00180.00180.00180.00180.00180.00180.00180.00180.00180.00180.00賓館810.0009090909090909090909090909090餐飲810.009090909090909090909090909090銷項稅額17%275031313131313131313131313131312銷售稅金及附加17802519443443443443443443443443443443443443.2.1銷售稅161221740240240240240240240240240240240240222消費稅02.3城市建設(shè)維護稅7%110212828282828282828282828282.4教育費附加3%50111212121212121212121212123增值稅003.1銷項稅額13%-17%446060489589589589589589589589589589589589583.2進項稅額13%-17%22090193252699699699699699699699699699699699699

附表4 流動資金估算表序號項目最低周轉(zhuǎn)天數(shù)周轉(zhuǎn)計算期次數(shù)234567891011121314151流動資產(chǎn)292.76364.77720.86720.86720.86720.86720.86720.86719.67694.18553.33287.23287.23287.231.1應(yīng)收帳款3012138.49172.94335.85335.85335.85335.85335.85335.85334.8729.0223.2411.9611.9611.961.2存 貨103.66141.38322.88322.88322.88322.88322.88322.88322.68650.43515.32263.26263.26263.261.2.1原材料301240.4466.11114.02114.02114.02114.02114.02114.02114.0233.8320.7012.0012.0012.00122燃料301236.2141.34144.68144.68144.68144.68144.68144.68144.6847.9541.9912.0012.0012.001.2.3在產(chǎn)品312013.2316.6931.8131.8131.8131.8131.8131.8131.72287.68228.04119.63119.63119.631.2.4產(chǎn)成品312013.7817.2432.3732.3732.3732.3732.3732.3732.27280.97224.59119.63119.63119.631.2.5其他30120.001.002.003.004.005.001.3現(xiàn) 金301250.6150.4662.1262.1262.1262.1262.1262.1262.1214.7314.7712.0012.0012.002流動負債076.65107.45258.70258.70258.70258.70258.70258.70258.7040.5028.8912.0012.0012.002.1應(yīng)付帳款301276.65107.45258.70258.70258.70258.70258.70258.70258.7040.5028.8912.0012.0012.003流動資金（1—2）216.11257.32462.16462.16462.16462.16462.16462.16460.97653.68524.44275.23275.23275.234流動資金本年增加額216.1141.22204.830.000.000.000.000.000.001.002.003.004.005.00

序號項目合計計算期123456789101112131415生產(chǎn)負荷0100%100%100%100%100%100%100%100%100%100%100%100%100%100%1營業(yè)收入2935.110407.11316.007316.007316.007316.007316.007316.007316.007316.007316.007316.007316.007316.007316.002營業(yè)稅金及附加177.57025194434434434434434434434434434434434433增值稅0.000000000000123454總成本費用23853.8702171.142710.344665.344665.344665.344523.404515.614515.614503.774503.774503.774503.774503.774503.775補貼收入0.006利潤總額（1-2-3-4+5）-21096.330-1788.65-2413.462208.042208.042208.042349.982357.772357.772369.612368.612367.612366.612365.612364.617彌補以前年度虧損-14309.240-1788.65-4202.11-1994.078應(yīng)納稅所得額（6-7）0.0004202.112208.042349.982357.772357.772369.612368.612367.612366.612365.612364.619所得稅0.0000.000.000.001050.53552.01587.50589.44589.44592.40592.15591.90591.65591.40591.1510凈利潤（6-9）-1788.650-1788.651157.511656.031762.491768.331768.331777.211776.461775.711774.961774.211773.4611期初未分配利潤0.0012可供分配利潤（10+11）-1788.650-1788.650.000.001157.511656.031762.491768.331768.331777.211776.461775.711774.961774.211773.4613提取法定盈余公積金-178.870-178.870.000.00115.75165.60176.25176.83176.83177.72177.65177.57177.50177.42177.3514可供投資者分配的利潤（12-13）-1609.790-1609.790.000.001041.761490.431586.241591.501591.501599.491598.811598.141597.461596.79.1596.11.15應(yīng)付優(yōu)先股股利0.0016提取任意盈余公積金0.0017應(yīng)付普通股股利（14-15-16）-1609.790-1609.790.000.001041.761490.431586.241591.501591.501599.491598.811598.141597.461596.791596.1118各投資方利潤分配0.0019未分配利潤（14-15-16-18）-1609.790-1609.790.000.001041.761490.431586.241591.501591.501599.491598.811598.141597.461596.791596.1120息稅前利潤-1609.790-1609.790.000.002092.292042.442173.732180.942180.942191.892190.962190.042189.112188.192187.2621息稅折舊攤消前利潤14027.890127.731737.521737.523829.813779.963911.253918.463918.463929.413929.413929.413929.413929.413929.41附表5利潤及利潤分配明細表投資利潤率附表5利潤及利潤分配明細表投資利稅率= 26.04%

附表6 現(xiàn)金流量表序號項目合計經(jīng)濟效益計算分析期（年）123456789101112131415生產(chǎn)負荷（%01001001001001001001001001001001001001001001現(xiàn)金流入51935.110407.11316.007316.007316.007316.007316.007316.007316.007316.007316.007316.007316.007316.009370.501.1銷售收入51935.110407.11316.007316.007316.007316.007316.007316.007316.007316.007316.007316.007316.007316.007316.001.2補貼性收入0.000000000000000001.3回收固定資產(chǎn)余值0.00000000000000001592.34251.4回收流動資金0.00462.162現(xiàn)金流出40168.908015.861877.972075.244030.244030.244030.244030.244030.244030.244018.404019.404020.404021.404022.404023.402.1建設(shè)投資8015.868015.86000000000000002.2流動資金216.110216.1100000000