xx項目可研財務分析模板

附表1,投資估算表單位：萬元,,,,,,,,,,,,,,

序號,項目,1,2,3,4,合計,,,,,,,,,

1,建設投資,18082,,,,18082,,,,,,,,,

1.1,土地,4800,,,,4800,,,,,,,,,

1.2,基建,9000,,,,9000,,,,,,,,,

1.3,設備及安裝,3782,,,,3782,,,,,,,,,

1.4,籌建費,500,,,,500,,,,,,,,,

2,建設期利息,400,,,,400,,,,,,,,,

3,流動資金,,3140,5282,0,8421,,,,,,,,,

5,總計,18482,3140,5282,0,26903,,,,,,,,,

附表2,流動資金估算表單位:萬元,,,,,,,,,,,,,,

序號,項目,最低周,周轉(zhuǎn),年份,,,,,,,,,,,

,,轉(zhuǎn)天數(shù),次數(shù),2,3,4,5,6,7,8,9,10,,,

1,流動資產(chǎn),,,8483,21779,21779,21779,21779,21779,21779,21779,21779,,,

1.1,應收賬款,90,4,6362,16334,16334,16334,16334,16334,16334,16334,16334,,,

1.2,存貨,,,1781,4453,4453,4453,4453,4453,4453,4453,4453,,,

1.2.1,原輔材料,30,12,1781,4453,4453,4453,4453,4453,4453,4453,4453,,,

1.2.2,備品備件,90,4,,,,,,,,,,,,

1.2.3,在產(chǎn)品,20,18,,,,,,,,,,,,

1.2.4,產(chǎn)成品,15,24,,,,,,,,,,,,

1.3,周轉(zhuǎn)現(xiàn)金,30,12,340,992,992,992,992,992,992,992,992,,,

2,流動負債,30,12,5343,13358,13358,13358,13358,13358,13358,13358,13358,,,

2.1,應付賬款,90,4,5343,13358,13358,13358,13358,13358,13358,13358,13358,,,

3,流動資金(1－2),,,3140,8421,8421,8421,8421,8421,8421,8421,8421,,,

4,流動資金增加額,,,3140,5282,0,,,,,,,,,

附表3投資計劃與資金籌措表單位：萬元,,,,,,,,,,,,,,,

序號,項目,年份,,,,合計,,,,,,,,,

,,1,2,3,4,,,,,,,,,,

1,投資總額,18482,3140,5282,,,,,,,,,,,

1.1,建設投資,18082,,,,,,,,,,,,,

1.2,流動資金,0,3140,5282,,,,,,,,,,,

1.3,建設期利息,400,,,,,,,,,,,,,

2,資金籌措,18482,3140,5282,,,,,,,,,,,

2.1,自有資金,8482,2000,0,,10482.00,,11903.5,,,,,,,

2.2,長期借款,10000,,,,10000.00,,,,,,,,,

2.3,流動資金借款,0,1140,3860,,5000.00,3860,,,,,,,,

2.4,項目盈余資金,0,,1422,,,,,,,,,,,

說明：第2年的建設投資與流動資金投入使用500萬元長期借款和300萬元流動資金借款，不足部分使用自有資金。第3年增加的流動資金使用第2年提取的折舊費與攤銷費。,,,,,,,,,,,,,,,

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附表4借款還本付息表單位：萬元,,,,,,,,,,,,,,,

序號,年份,1,2,3,4,5,6,7,8,9,10,,,,

1,借款與還本付息,,,,,,,,,,,,,,

1.1,年初欠款累計,0,10000,9140,9000,5000,5000,5000,5000,5000,5000,,,,

1.1.1,長期借款,0,10000,8000,4000,0,0,0,0,0,0,,,,

1.1.2,流動資金,0,0,1140,5000,5000,5000,5000,5000,5000,5000,,,,

1.2,本年借款,10000,1140,3860,0,0,0,0,0,0,0,,,,

1.2.1,長期借款,10000,0,0,0,,0,0,0,0,0,,,,

1.2.2,流動資金,0,1140,3860,,,,0,0,0,0,,,,

1.3,本年付息,400,828.5,793.5,570,250,250,250,250,250,250,,,,

1.3.1,長期借款,400,800,640,320,0,0,0,0,0,0,,,,

1.3.2,流動資金借款,0,28.5,153.5,250,250,250,250,250,250,250,,,,

1.4,本年還本,0,2000,4000,4000,0,0,0,0,0,5000,,,,

1.4.1,長期借款,0,2000,4000,4000,,,,,,,,,,

1.4.2,流動資金借款,0,,,,,,,,,5000,,,,

1.5,本年還本付息合計,400,,,,,,,,,,,,,

1.5.1,長期借款,400,2800,4640,4320,0,0,0,0,0,0,,,,

1.5.2,流動資金借款,0,29,154,250,250,250,250,250,250,5250,,,,

2,還本資金來源,400,2000,4000,4000,0,0,0,0,0,5000,,,,

2.1,折舊費與攤銷費,,1144,1144,1144,,,,,,,,,,

2.2,流動資金回收,,,,,,,,,,,,,,

2.3,資本金（僅限于建設期貸款）,400,,,,,,,,,5000,,,,

2.4,未分配利潤,,856,2856,2856,,,,,,,,,,

長期借款利率流動資金借款利率,,8%,,長期借款利率流動資金借款利率,,5%,,,,,,,,,

說明：長期借款在借款當年計半年利息，建設期利息并入本金，全部本金從第3年起分5年等額歸還。流動資金借款在借款當年計全年利息，本金在項目期末歸還。,,,,,,,,,,,,,,,

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附表5,固定資產(chǎn)折舊費/無形資產(chǎn)攤銷估算表單位:萬元,,,,,,,,,,,,,,

序號,項目,折舊,年份,,,,,,,,,合計,殘值,,

,,年限,2,3,4,5,6,7,8,9,10,,,,

1,房屋及建筑物,20,,,,,,,,,,,,,

1.1,原值,9400,9400,8930,8460,7990,7520,7050,6580,6110,5640,,,,

1.2,折舊費,,470,470,470,470,470,470,470,470,470,,,,

1.3,凈值,,8930,8460,7990,7520,7050,6580,6110,5640,5170,,,,

2,機器設備,10,,,,,,,,,,,,,

2.1,原值,3782,3782,3404,3026,2647,2269,1891,1513,1135,756,,,,

2.2,折舊費,,378,378,378,378,378,378,378,378,378,,,,

2.3,凈值,,3404,3026,2647,2269,1891,1513,1135,756,378,,,,

3,土地,20,,,,,,,,,,,,,

3.1,原值,4800,4800,4560,4320,4080,3840,3600,3360,3120,2880,,,,

3.2,攤銷費,,240,240,240,240,240,240,240,240,240,,,,

3.3,凈值,,4560,4320,4080,3840,3600,3360,3120,2880,2640,,,,

3,開辦費,9,,,,,,,,,,,,,

3.1,原值,500,500,444,389,333,278,222,167,111,56,,,,

3.2,攤銷費,,56,56,56,56,56,56,56,56,56,,,,

3.3,凈值,,444,389,333,278,222,167,111,56,0,,,,

4,固定資產(chǎn)合計,,,,,,,,,,,,,,

4.1,原值,,18482,17338,16194,15051,13907,12763,11619,10476,9332,,,,

4.2,折舊費+攤銷,,1144,1144,1144,1144,1144,1144,1144,1144,1144,,,,

4.3,凈值,,17338,16194,15051,13907,12763,11619,10476,9332,8188,,,,

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房屋建筑物凈殘值率：0機器設備凈殘值率：0運輸工具凈殘值率：0,,,,,,,,,,,,,,,

附表8,總成本費用估算表單位：萬元,,,,,,,,,,,,,,

序號,項目,年份,,,,,,,,,,,,,

,,2,3,4,5,6,7,8,9,10,,,,,

,產(chǎn)能利用率,40%,100%,100%,100%,100%,100%,100%,100%,100%,,,,,

1,生產(chǎn)成本,24192,60480,60480,60480,60480,60480,60480,60480,60480,,,,,

1.1,原輔材料,21372,53430,53430,53430,53430,53430,53430,53430,53430,材料,5343,,,

1.2,動力,,,,,,,,,,,,,,

1.3,工資,2400,6000,6000,6000,6000,6000,6000,6000,6000,工資,600,,,

1.4,制造費用,420,1050,1050,1050,1050,1050,1050,1050,1050,制造費用,105,,,

,其中:物料消耗,,,,,,,,,,,,,,

2,銷售費用,1500,3750,3750,3750,3750,3750,3750,3750,3750,銷售費用率,5%,,,

3,管理費用,900,2250,2250,2250,2250,2250,2250,2250,2250,管理費用率,3%,,,

4,利息支出,828.5,793.5,570,250,250,250,250,250,250,,,,,

5,總成本費用,27420.5,67273.5,67050,66730,66730,66730,66730,66730,66730,,,,,

,其中:折舊費+攤銷,1144,1144,1144,1144,1144,1144,1144,1144,1144,,,,,

,利息支出,828.5,793.5,570,250,250,250,250,250,250,,,,,

6,經(jīng)營成本,25448,65336,65336,65336,65336,65336,65336,65336,65336,,,,,

7,固定成本,,,,,,,,,,,,,,

8,可變成本,,,,,,,,,,,,,,

附表9,預計損益表單位：萬元,,,,,,,,,,,,,,

序號,項目,年份,,,,,,,,,合計,,,,

,,2,3,4,5,6,7,8,9,10,,,,,

,產(chǎn)能利用率,40%,100%,100%,100%,100%,100%,100%,100%,100%,,銷售價,7500,元/套,70000

1,銷售收入,30000,75000,75000,75000,75000,75000,75000,75000,75000,630000.00,套數(shù),10,萬套,700

2,銷售稅金及附加,300,750,750,750,750,750,750,750,750,6300.00,售價,75000,,62458.22222

3,總成本費用,27421,67274,67050,66730,66730,66730,66730,66730,66730,562124.00,,,,6841.777778

4,銷售利潤,2280,6977,7200,7520,7520,7520,7520,7520,7520,61576.00,,,,1710.444444

5,所得稅(25%),570,1744,1800,1880,1880,1880,1880,1880,1880,15394.00,,,,5131.333333

6,稅后利潤,1710,5232,5400,5640,5640,5640,5640,5640,5640,46182.00,,,,513.1333333

7,盈余公積金[(6)×10%],171,523,540,564,564,564,564,564,564,4618.20,,,,256.5666667

8,公益金[(6)×5%],85,262,270,282,282,282,282,282,282,2309.10,,,,4361.633333

9,可供分配利潤,1453,4448,4590,4794,4794,4794,4794,4794,4794,39254.70,,,,2150.726667

10,股利分配,291,890,918,2876,2876,2876,2876,2876,2876,19356.54,,,,2210.906667

11,未分配利潤,1163,3558,3672,1918,1918,1918,1918,1918,1918,19898.16,,,,0

,累計未分配利潤,1163,4721,8393,10310,12228,14145,16063,17981,19898,,,,,0

,累計盈余公積金,171,694,1234,1798,2362,2926,3490,4054,4618,,,,,

說明：如果銷售利潤為負值，則不計所得稅，也不提盈余公積金和公益金，虧損額沖減下年可分配利潤。,,,,,,,,,,,,8270,,,

,,,,,,,,,,,2630,,,,

附表10,資金來源及運用表單位:萬元,,,,,,,,,,,,,,

序號,項目,年份,,,,,,,,,,合計,,,

,,1,2,3,4,5,6,7,8,9,10,,,,

1,資金來源,18482,6563,11980,8344,8664,8664,8664,8664,8664,8664,,,,

1.1,銷售利潤,,2280,6977,7200,7520,7520,7520,7520,7520,7520,,,,

1.2,折舊費+攤銷,,1144,1144,1144,1144,1144,1144,1144,1144,1144,,,,

1.3,長期借款,10000,0,0,0,0,0,0,0,0,0,,,,

1.4,流動資金借款,,1140,3860,0,0,0,0,0,0,0,,,,

1.5,自有資金,8482,2000,0,,,,,,,,,,,

2,資金運用,18482,6086,12177,6988,5038,5038,5038,5038,5038,10038,,,,

2.1,建設投資,18482,,,,,,,,,,,,,

2.2,流動資金,,3140,5282,,,,,,,,,,,

2.3,所得稅,,570,1744,1800,1880,1880,1880,1880,1880,1880,,,,

2.4,職工福利費(公益金),,85,262,270,282,282,282,282,282,282,,,,

2.5,借款還本,0,2000,4000,4000,0,0,0,0,0,5000,,,,

2.6,利潤分配,,291,890,918,2876,2876,2876,2876,2876,2876,,,,

3,盈余資金(1-2),0,478,(196),1356,3625,3625,3625,3625,3625,(1375),,,,

4,累計盈余資金,0,478,281,1637,5262,8887,12513,16138,19764,18389,,,,

附表11,預計資產(chǎn)負債表單位:萬元,,,,,,,,,,,,,,

序號,項目,年份,,,,,,,,,,,,,

,,1,2,3,4,5,6,7,8,9,10,,,,

1,資產(chǎn),18482,26299,38254,38466,40948,43429,45911,48393,50874,48356,,,,

1.1,流動資產(chǎn),0,8960,22060,23416,27041,30666,34292,37917,41542,40168,,,,

1.1.1,應收賬款,,6362,16334,16334,16334,16334,16334,16334,16334,16334,,,,

1.1.2,存貨,,1781,4453,4453,4453,4453,4453,4453,4453,4453,,,,

1.1.3,周轉(zhuǎn)現(xiàn)金,,340,992,992,992,992,992,992,992,992,,,,

1.1.4,累計盈余資金,,478,281,1637,5262,8887,12513,16138,19764,18389,,,,

1.2,在建工程,18482,,,,,,,,,,,,,

1.3,固定資產(chǎn)凈值,,17338,16194,15051,13907,12763,11619,10476,9332,8188,,,,

1.4,無形資產(chǎn)凈值,,,,,,,,,,,,,,

2,負債及投資人權(quán)益合計,18482,26299,38254,38466,40948,43429,45911,48393,50874,48356,,,,

2.1,長期借款余額,10000,8000,4000,0,0,0,0,0,0,0,,,,

2.2,流動負債總額,0,6483,18358,18358,18358,18358,18358,18358,18358,13358,,,,

2.2.1,應付賬款,,5343,13358,13358,13358,13358,13358,13358,13358,13358,,,,

2.2.2,流動資金借款余額,0,1140,5000,5000,5000,5000,5000,5000,5000,0,,,,

2.3,投資人權(quán)益,8482,11816,15897,20109,22590,25072,27554,30035,32517,34998,,,,

2.3.1,資本金,8482,10482,10482,10482,10482,10482,10482,10482,10482,10482,,,,

2.3.4,累計盈余公積金,,171,694,1234,1798,2362,2926,3490,4054,4618,,,,

2.3.5,累計未分配利潤,,1163,4721,8393,10310,12228,14145,16063,17981,19898,,,,

計算,1.資產(chǎn)負債率,,,,,,,,,,,,,,

結(jié)果,2.流動比率,,,,,,,,,,,,,,

,3.速動比率,,,,,,,,,,,,,,

,,0,0,0,0,0,0,0,0,0,0,流動資金總額-流動資金借款,,,

附表12,預計財務現(xiàn)金流量表（全部投資）單位:萬元,,,,,,,,,,,,,,

序號,項目,年份,,,,,,,,,,,,,

,,1,2,3,4,5,6,7,8,9,10,,,,

1,現(xiàn)金流入,0,30000,75000,75000,75000,75000,75000,75000,75000,91609,,,,

1.1,產(chǎn)品銷售收入,,30000,75000,75000,75000,75000,75000,75000,75000,75000,,,,

1.2,固定資產(chǎn)余值回收,,,,,,,,,,8188,,,,

1.3,流動資金回收,,,,,,,,,,8421,,,,

2,現(xiàn)金流出,18482,29543,73373,68156,68248,68248,68248,68248,68248,68248,,,,

2.1,建設投資,18482,,,,,,,,,,,,,

2.2,流動資金,,3140,5282,0,,,,,,,,,,

2.3,經(jīng)營成本,,25448,65336,65336,65336,65336,65336,65336,65336,65336,,,,

2.4,銷售稅金,,300,750,750,750,750,750,750,750,750,,,,

2.5,所得稅,,570,1744,1800,1880,1880,1880,1880,1880,1880,,,,

2.6,職工福利費支出,,85,262,270,282,282,282,282,282,282,,,,

3,凈現(xiàn)金流量,-18482,457,1627,6844,6752,6752,6752,6752,6752,23361,,,,

4,累計凈現(xiàn)金流量,-18482,-18025,-16399,-9555,-2803,3948,10700,17452,24204,47565,,,,

5,折現(xiàn)系數(shù),,,,,,,,,,,,,,

6,凈現(xiàn)金流量現(xiàn)值,,,,,,,,,,,7.408480403,,,

7,累計凈現(xiàn)金流現(xiàn)值,,,,,,,,,,,,,,

,計算結(jié)果：,i0=,0,NPV＝,12359,IRR＝,18.70%,Pb=,年,Pb*=,年,,,,

,,,,,,,,,,,,,,,,

附表13,財務現(xiàn)金流量表（自有資金）單位:萬元,,,,,,,,,,,,,,

序號,項目,年份,,,,,,,,,,,,,

,,1,2,3,4,5,6,7,8,9,10,,,,

1,現(xiàn)金流入,0,30000,75000,75000,75000,75000,75000,75000,75000,91609,,,,

1.1,產(chǎn)品銷售收入,0,30000,75000,75000,75000,75000,75000,75000,75000,75000,,,,

1.2,固定資產(chǎn)余值回收,0,0,0,0,0,0,0,0,0,8188,,,,

1.3,流動資金回收,0,0,0,0,0,0,0,0,0,8421,,,,

2,現(xiàn)金流出,8482,31232,72885,72726,68498,68498,68498,68498,68498,73498,,,,

2.1,建設投資(自有資金),8482,,,,,,,,,,,,,

2.2,流動資金(自有資金),,2000,,,,,,,,,,,,

2.3,流動資金(占用折舊),,,,,,,,,,,,,,

2.4,經(jīng)營成本,,25448,65336,65336,65336,65336,65336,65336,65336,65336,,,,

2.5,銷售稅金,,300,750,7