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建设项目经济评价方法与参数（第三版）（以下简称方法与参数三）主要由建设项目经济评价方法和建设项目经济评价参数两部分组成。其中建设项目经济评价参数主要由指标的计算方法和各指标的标准参考值组成。建设项目经济评价方法包括总则、财务效益与费用估算、资金来源与融资方案、财务分析、经济费用效益分析、费用效果分析、不确定性分析与风险分析、区域经济与宏观经济影响分析、方案经济必选、改扩建项目与并购项目经济评价特点、部分行业项目经济评价的特点。综合起来看，根据方法与参数三中的有关规定，需要对于“工程造价计价与控制”教材的内容做以下调整：
一、流动资金的估算
流动资金估算方法可采用扩大指标估算法或分项详细估算法。分项详细估算法的具体计算公式为：

流动资金=流动资产—流动负债Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

流动资产=应收账款+预付账款+存货+现金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

流动负债=应付账款+预收账款Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

流动资金本年增加额=本年流动资金—上年流动资金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

1. 周转次数的计算：

周转次数=360天/最低周转天数Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

各类流动资产和流动负债的最低周转天数参照同类企业的平均周转天数并结合项目特点确定，或按部门（行业）规定，在确定最低周转天数时应考虑储存天数、在途天数，并考虑适当的保险系数。
2. 流动资产的估算。
（1）存货的估算。存货是指企业在日常生产经营过程中持有以备出售，或者仍然处在生产过程，或者在生产或提供劳务过程中将消耗的材料或物料等，包括各类材料、商品、在产品、半成品和产成品等。为简化计算，项目评价中仅考虑外购原材料、燃料、其他材料、在产品和产成品，并分项进行计算。计算公式为：

存货=外购原材料、燃料+其他材料+在产品+产成品

外购原材料、燃料=年外购原材料、燃料费用/分项周转次数

其他材料=年其他材料费用/其他材料周转次数

在产品=（年外购原材料、燃料动力费用+年工资及福利费+年修理费+年其他制造费用）/在产品周转次数

产成品=（年经营成本—年营业费用）/产成品周转次数

其他制造费用是指由制造费用中扣除生产单位管理人员工资及福利费、折旧费、修理费后的其余部分。

（2）应收账款估算。应收账款是指企业对外销售商品、提供劳务尚未收回的资金，计算公式为：

应收账款=年经营成本/应收账款周转次数Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

（3）预付账款估算。预付账款是指企业为购买各类材料、半成品或服务所预先支付的款项，计算公式为：

预付账款=外购商品或服务年费用金额/预付账款周转次数Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

（4）现金需要量估算。项目流动资金中的现金是指为维持正常生产运营必须预留的货币资金，计算公式为：

现金=（年工资及福利费+年其他费用）/现金周转次数Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

年其他费用=制造费用+管理费用+营业费用—（以上三项费用中所含的工资及福利费、折旧费、摊销费、修理费）

3. 流动负债估算。流动负债是指将在一年（含一年）或者超过1年的一个营业周期内偿还得债务，包括短期借款、应付票据、应付账款、预收账款、应付工资、应付福利费、应付股利、应交税金、其他暂收应付款项、预提费用和一年内到期的长期借款等。在项目评价中，流动负债的估算可以只考虑应付账款和预收账款两项。计算公式为：

应付账款=外购原材料、燃料动力及其他材料年费用/应付账款周转次数Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

预收账款=预收的营业收入年金额/预收账款周转次数Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

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发送短消息 UID 3 精华 21 670802927 查看公共资料搜索主题搜索帖子 3c3t 组别管理员帖子10476 积分57054 性别注册时间2006-01-01 个人空间	2^# 字体大小: t T 发表于 2008-09-10 22:55 \|只看楼主回复: 造价考试建设项目经济评价方法与参数（第三版）二、财务基础数据测算表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 1. 进行财务效益和费用估算，需要编制下列财务分析辅助报表：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （1）建设投资估算表；Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （2）建设期利息估算表；Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （3）流动资金估算表；Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （4）项目总投资使用计划与资金筹措表；Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （5）营业收入、营业税金及附加和增值税估算表；Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （6）总成本费用估算表。若用生产要素法编制总成本费用估算表，还应编制下列基础报表：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 1）外购原材料费估算表；Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 2）外购燃料和动力费估算表；Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 3）固定资产折旧费估算表；Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 4）无形资产和其他资产摊销估算表；Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 5）工资及福利费估算表。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 2. 财务基础数据测算表之间的相互关系。各财务基础数据测算表之间的关系可如图1所示：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹


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回复: 造价考试建设项目经济评价方法与参数（第三版）

三、生产成本费用估算Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1. 总成本费用估算。总成本费用系指在运营期内为生产产品提供服务所发生的全部费用。等于经营成本与折旧费、摊销费和财务费用之和。总成本费用可按下列方法估算：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
（1）生产成本加期间费用估算法：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

总成本费用=生产成本+期间费用Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

生产成本=直接材料费+直接燃料和动力费+直接工资+其他直接支出+制造费用Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

期间费用=管理费用+营业费用+财务费用Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

       1）制造费用指企业为生产产品和提供劳务而发生的各项间接费用，包括生产单位管理人员工资和福利费、折旧费、修理费（生产单位和管理用房屋、建筑物、设备）、办公费、水电费、机物料消耗、劳动保护费，季节性和修理期间的停工损失等。但不包括企业行政管理部门为组织和管理生产经营活动而发生的管理费用。项目评价中的制造费用系指项目包含的各分厂或车间的总制造费用，为了简化计算常将制造费用归类为管理人员工资及福利费、折旧费、修理费和其他制造费用几部分。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
       2）管理费用是指企业为管理和组织生产经营活动所发生的各项费用，包括公司经费、工会经费、职工教育经费、劳动保险费、待业保险费、董事会费、咨询费、聘请中介机构费、诉讼费、业务招待费、排污费、房产税、车船使用税、土地使用税、印花税、矿产资源补偿费、技术转让费、研究与开发费、无形资产与其他资产摊销、职工教育经费、计提的坏账准备和存货跌价准备等。为了简化计算，项目评价中可将管理费用归类为管理人员工资及福利费、折旧费、无形资产和其他资产摊销、修理费和其他管理费用几部分。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
       3）营业费用是指企业在销售商品过程中发生的各项费用以及专设销售机构的各项经费，包括应由企业负担的运输费、装卸费、包装费、保险费、广告费、展览费以及专设销售机构人员工资及福利费、类似工程性质的费用、业务费等经营费用。为了简化计算，项目评价中将营业费用归为销售人员工资及福利费、折旧费、修理费和其他营业费用几部分。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
按照生产成本加期间费用法估算的总成本费用，编制如表1所示的总成本费用估算表。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

表1 总成本费用估算表（生产成本加期间费用法）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

人民币单位：万元Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	生产成本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	直接材料费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	直接燃料及动力费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	直接工资及福利费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	制造费用Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.4.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	折旧费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.4.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	修理费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.4.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他制造费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	管理费用Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	无形资产摊销Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他资产摊销Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他管理费用Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	财务费用Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	利息支出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	长期借款利息Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

续表1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	流动资金借款利息Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	短期借款利息Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	营业费用Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	总成本费用合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （1+2+3+4）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
5.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其中：可变成本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
5.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	固定成本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
6Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	经营成本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （5-1.4.1-2.1-2.2-3.1）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

注：
1. 本表适用于新设法人项目与既有法人项目的“有项目”、“无项目”和增量总成本费用的估算。
2. 生产成本中的折旧费、修理费指生产性设施的固定资产折旧费和修理费。
3. 生产成本中的工资和福利费指生产性人员工资和福利费。车间或分厂管理人员工资和福利费可在制造费用中单独列项或含在其他制造费中。
4. 本表其他管理费用中含管理设施的折旧费、修理费以及管理人员的工资和福利费。

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发表于 2008-09-10 22:56 |只看楼主

回复: 造价考试建设项目经济评价方法与参数（第三版）

（2）生产要素估算法：
总成本费用=外购原材料、燃料和动力费+工资及福利费+折旧费+摊销费+修理费+财务费用（利息支出）+其他费用
其中其他费用包括其他制造费用、其他管理费用和其他营业费用这三项费用。其他管理费用是指由管理费用中扣除工资及福利费、折旧费、摊销费、修理费后的其余部分。其他营业费用是指由营业费用中扣除工资及福利费、折旧费、修理费后的其余部分。
按照生产要素法估算的总成本费用，编制如表2所示的总成本费用估算表。

表2 总成本费用估算表（生产要素法）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

人民币单位：万元Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	外购原材料费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	外购燃料及动力费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	工资及福利费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	修理费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他费用Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
6Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	经营成本（1+2+3+4+5）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
7Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	折旧费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
8Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	摊销费Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
9Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	利息支出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
10Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	总成本费用合计（6+7+8+9）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其中：可变成本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	固定成本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

注：本表适用于新设法人项目与既有法人项目的“有项目”、“无项目”和增量成本费用的估算。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2. 经营成本估算。经营成本是项目经济评价中所使用的特定概念，作为项目运营期的主要现金流出，其构成和估算可用下列方法表达：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
经营成本=外购原材料、燃料动力费+工资及福利费+修理费+其他费用Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
或经营成本=总成本费用-折旧费-无形资产、其他资产摊销费-利息支出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3. 固定成本和可变成本估算。总成本费用可分解为固定成本和可变成本。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
固定成本一般包括折旧费、摊销费、修理费、工资及福利费（计件工资除外）和其他费用等，通常把运营期发生的全部利息也作为固定成本。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
可变成本主要包括外购原材料、燃料及动力费和计件工资等。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
有些成本费用属于半固定半可变成本，必要时可进一步分解为固定成本和可变成本。项目评价中可根据行业特点进行简化处理。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

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发表于 2008-09-10 22:56 |只看楼主

回复: 造价考试建设项目经济评价方法与参数（第三版）

四、财务分析报表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
财务分析可分为融资前分析和融资后分析，一般宜先进行融资前分析，在融资前分析结论满足要求的情况下，初步设定融资方案，再进行融资后分析。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1. 融资前分析。融资前分析排除了融资方案变化的影响，从项目投资总获利能力的角度，考察项目方案设计的合理性。融资前分析应以动态分析（折现现金流量）为主，静态分析（非折现现金流量分析）为辅。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
融资前动态分析应以营业收入、建设投资、经营成本和流动资金的估算为基础，考察整个计算期内现金流入和现金流出，编制项目投资现金流量表，利用资金时间价值的原理进行折现，计算项目投资内部收益率和净现值等指标。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
项目投资现金流量表如表3所示。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

表3 项目投资现金流量表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

人民币单位：万元Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	营业收入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	补贴收入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	回收固定资产余值Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	回收流动资金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	建设投资Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	流动资金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	经营成本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	营业税金及附加Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	维持运营投资Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	所得税前净现金流量（1-2）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	累计所得税前净现金流量Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	调整所得税Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
6Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	所得税后净现金流量（3-5）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
7Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	累计所得税后净现金流量Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
计算指标：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 项目投资财务内部收益率（%）（所得税前）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 项目投资财务内部收益率（%）（所得税后）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 项目投资财务净现值（所得税前）（ic= %）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 项目投资财务净现值（所得税后）（ic= %）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 项目投资回收期（年）（所得税前）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 项目投资回收期（年）（所得税后）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

注：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1. 本表适用于新设法人项目与既有法人项目的增量和“有项目”的现金流量分析。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2. 调整所得税为以息税前利润为基数计算的所得税，区别于“利润与利润分配表”、“项目资本金现金流量表”和“财务计划现金流量表”中的所得税。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
项目投资现金流量表中的“所得税”应根据息税前利润（EBIT）乘以所得税率计算，称为“调整所得税”。原则上，息税前利润的计算应完全不受融资方案变动的影响，即不受利息多少的影响，包括建设期利息对折旧的影响（因为这就得变化会对利润总额产生影响，进而影响息税前利润）。但如此将会出现两个折旧和两个息税前利润（用于计算融资前所得税得息税前利润和利润表中的息税前利润）。为简化起见，当建设期利息占总投资比例不是很大时，也可按利润表中的息税前利润计算调整所得税。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2. 融资后分析。融资后分析应以融资前分析和初步的融资方案为基础，考察项目在拟定融资条件下的盈利能力、偿债能力和财务生存能力，判断项目方案在融资条件下的可行性。融资后分析用于比选融资方案，帮助投资者做出融资决策。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
（1）融资后的盈利能力分析应包括动态分析和静态分析两种。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1）动态分析。动态分析是通过编制财务现金流量表，根据资金时间价值原理，计算财务内部收益率、财务净现值等指标，分析项目的获利能力。融资后的动态分析包括下列两个层次：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
① 项目资本金现金流量分析。项目资本金现金流量分析是从项目权益投资者整体的角度，考察项目给项目权益投资者带来的收益水平。它是在拟定的融资方案下进行的息税后分析，依据的报表是项目资本金现金流量表（表4）。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

表4 项目资本金现金流量表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

人民币单位：万元Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	营业收入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	补贴收入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	回收固定资产余值Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	回收流动资金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目资本金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	借款本金偿还Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	借款利息支付Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	经营成本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	营业税金及附加Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.6Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	所得税Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.7Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	维持运营投资Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	净现金流量（1-2）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
计算指标：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 资本金财务内部收益率（%）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

注：
1. 项目资本金包括用于建设投资、建设期利息和流动资金的资金。
2. 对外商投资项目，现金流出中应增加职工奖励及福利基金科目。
3. 本表适用于新设法人项目与既有法人项目“有项目”的现金流量分析。

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发表于 2008-09-10 22:57 |只看楼主

回复: 造价考试建设项目经济评价方法与参数（第三版）

② 投资各方现金流量分析。应从投资各方实际收入和支出的角度，确定其现金流入和现金流出，分别编制投资各方现金流量表（表5），计算投资各方的财务内部收益率指标，考察投资各方可能获得的收益水平。

表5 投资各方现金流量表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

人民币单位：万元Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	实分利润Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	资产处置收益分配Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	租赁费收入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	技术转让或适用收入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他现金流入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	实缴资本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	租赁资产支出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他现金流出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	净现金流量（1-2）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
计算指标：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 投资各方财务内部收益率（%）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

注：本表可按不同投资方分别编制。
1. 投资各方现金流量表既适用于内资企业也适用于外商投资企业；既适用于合资企业也适用于合作企业。
2. 投资各方现金流量表中现金流入是指出资方因该项目的实施将实际获得的各种收入；现金流出是指出资方因该项目的实施将实际投入的各种支出。表中科目应根据项目具体情况调整。
1）实分利润是指投资者由项目获取的利润。
2）资产处置收益分配是指对有明确的合营期限或合资期限的项目，在期满时对资产余值按股比或约定比例的分配。
3）租赁费收入是指出资方将自己的资产租赁给项目使用所获得的收入，此时应将资产价值作为现金流出，列为租赁资产支出科目。
4）技术转让或适用收入是指出资方将专利或专有技术转让或允许该项目使用所获得的收入。
2）静态分析是不采取折现方式处理数据，主要依据利润与利润分配表（表6），并借助现金流量表计算相关盈利能力指标。

表6 利润与利润分配表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

人民币单位：万元Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	营业收入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	营业税金及附加Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	总成本费用Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	补贴收入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	利润总额（1-2-3+4）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
6Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	弥补以前年度亏损Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
7Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	应纳税所得额（5-6）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
8Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	所得税Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

续表6

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
9Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	净利润（5-8）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
10Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	期初未分配利润Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
11Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	可供分配的利润（9+10）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
12Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	提取法定盈余公积金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
13Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	可供投资者分配的利润Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （11-12）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
14Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	应付优先股股利Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
15Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	提取任意盈余公积金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
16Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	应付普通股股利（13-14-15）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
17Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	各投资方利润分配<, /DIV>Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其中：××方Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	××方Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
18Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	未分配利润（13-14-15-16-17）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
19Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	息税前利润Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （利润总额+利息支出）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
20Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	息税折旧摊前前利润Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （息税前利润+折旧+摊销）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

注：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1. 对于外商出资项目由第11项减去储备基金、职工奖励与福利基金和企业发展基金后，得出可供投资者分配的利润。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2. 第14~16项根据企业性质和具体情况选择填列。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3. 法定盈余公积金按净利润计提。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

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发表于 2008-09-10 22:58 |只看楼主

回复: 造价考试建设项目经济评价方法与参数（第三版）

（2）偿债能力分析。主要需编制借款还本付息计划表和资产负债表。
1）借款还本付息计划表（表7）。该表反映项目计算期内各年借款本金偿还和利息支付情况。

表7 借款还本付息计划表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

人民币单位：万元Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	借款1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	期初借款余额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	当期还本付息Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其中：还本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	付息Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	期末借款余额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	借款1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	期初借款余额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	当期还本付息Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其中：还本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	付息Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	期末借款余额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

续表7Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	借款1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	期初借款余额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	当期还本付息Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其中：还本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	付息Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	期末借款余额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	借款1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	期初借款余额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	当期还本付息Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其中：还本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	付息Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	期末借款余额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
计算Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 指标Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	利息备付率（%）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
计算Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 指标Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	偿债备付率（%）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

注：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1. 本表与财务分析辅助表“建设期利息估算表”可合二为一。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2. 本表直接适用于新设法人项目，如有多种借款或债券，必要时应分别列出。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3. 对于既有法人项目，在按有项目范围进行计算时，可根据需要增加项目范围内原有借款的还本付息计算；在计算企业层次的还本付息时，可根据需要增加项目范围外借款的还本付息计算；当简化直接进行项目层次新增借款还本付息计算时，可直接按新增数据进行计算。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4. 本表可另加流动资金借款的还本付息计算。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2）资产负债表（表8）。资产负债表用于综合反映项目计算期内各年年末资产、负债和所有者权益的增减变化及对应关系。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

表8 资产负债表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

人民币单位：万元Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	资产Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	流动资产总额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	货币资金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	应收账款Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	预付账款Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	存货Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1.5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	在建工程Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	固定资产净值Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	无形及其他资产净值Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	负债及所有者权益Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （2.4+2.5）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	流动负债总额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	短期借款Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

续表8

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	应付账款Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.1.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	预收账款Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.1.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	建设投资借款Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	流动资金借款Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	负债小计（2.1+2.2+2.3）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	所有者权益Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.5.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	资本金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.5.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	资本公积Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.5.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	累计盈余公积金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.5.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	累计未分配利润Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
计算Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 指标Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	利息备付率（%）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
计算Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 指标Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	偿债备付率（%）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	<, /DIV>Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

注：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1. 对外商投资项目，第2.5.3向改为累计储备基金和企业发展基金。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2. 对既有法人项目，一般只针对法人编制，可按需要增加科目，此时表中资本金是指企业全部实收资本，包括原有和新增的实收资本。必要时，也可针对“有项目”范围编制。此时表中资本金仅指“有项目”范围的对应数值。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3. 货币资金包括现金和累计盈余资金。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

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发表于 2008-09-10 22:59 |只看楼主

回复: 造价考试建设项目经济评价方法与参数（第三版）

（3）财务生存能力分析。在项目（企业）运营期间，确保从各项经济活动中得到足够的净现金流量是项目能够持续生存的条件。财务分析中应根据财务计划现金流量表（表9），综合考虑项目计算期内各年的投资活动、融资活动和经营活动所产生的各项现金流入和流出，计算净现金流量和累计盈余, 资金，分析项目是否有足够的净现金流量维持正常运营。为此，财务生存能力分析亦可称为资金平衡分析。

表9 财务计划现金流量表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

人民币单位：万元Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	经营活动净现金流量Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （1.1-1.2）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	营业收入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	增值税销项税额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	补贴收入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.1.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他流入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	经营成本Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	增值税进项税额Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	营业税金及附加Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	增值税Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2.5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	所得税Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

续表9Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	计算期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
序号Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	合计Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	…Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	nØ4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1.2.6Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他流出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	投资活动净现金流量Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （2.1-2.2）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	&nbs, p;Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.2.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	建设投资Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.2.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	维持运营投资Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.2.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	流动资金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2.2.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他流出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	筹资活动净现金流量Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ （3.1-3.2）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目资本金投入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	建设投资借款Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	流动资金借款Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	债券Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1.5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	短期借款Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.1.6Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他流入Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	现金流出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.2.1Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	各种利息支出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.2.2Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	偿还债务本金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.2.3Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	应付利润（股利分配）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3.2.4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	其他流出Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	净现金流量（1+2+3）Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
5Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	累计盈余资金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

注：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1. 对于新设法人项目，本表投资活动的现金流入为零。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2. 对于既有法人项目，可适当增加科目。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3. 必要时，现金流出中可增加应付优先股股利科目。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4. 对外商投资项目应将职工奖励与福利基金作为经营活动现金流出。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
财务生存能力分析应结合偿债能力分析进行，如果拟安排的还款期过短，致使还本付息负担过重，导致为维持资金平衡必须筹措的短期借款过多，可以调整还款期，减轻各年还款负担。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
通常因运营期前期的还本付息负担过重，故应特别注重运营期前期的财务生存能力分析。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
通过以下相辅相成的两个方面可具体判断项目的财务生存能力：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1）拥有足够的经营净现金流量是财务可持续的基本条件，特别是在运营初期。一个项目具有较大的经营净现金流量，说明项目方案比较合理，实现自身资金平衡的可能性大，不会过分依赖融资来维持运营；反之，一个项目不能产生足够的经营净现金流量，或经营净现金流量为负值，说明维持项目正常运行会遇到财务上的困难，项目方案缺乏合理性，实现自身资金平衡的可能性小，有可能要靠短期融资来维持运营；或者是非经营项目本身无能力实现自身资金平衡，提示要靠政府补贴。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
2）各年累计盈余资金不出现负值时财务生存的必要条件。在整个运营期间，允许个别年份的净现金流量出现负值，但不能容许任一年份的累计盈余资金出现负值。一旦出现负值时应适时进行短期融资，该短期融资应体现在财务计划现金流量表中，同时短期融资的利息也应纳入成本费用和其后的计算。较大的活较频繁的短期融资，有可能导致以后的累计盈余资金无法实现正值，致使项目难以持续经营。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
财务计划现金流量表是项目财务生存能力分析的基本报表，其编制基础是财务分析辅助报表和利润与利润分配表。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

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回复: 造价考试建设项目经济评价方法与参数（第三版）

五、财务评价指标
财务评价指标体系如表10所示。

表10 财务评价指标体系Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

评价内容Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		基本报表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		评价指标Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹			Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
				静态指标Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	动态指标Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
盈利能力分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		融资前分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目投资现金流量表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目投资回收期Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目投资财务内部收益率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 项目投资财务净现值Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

		融资后分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目资本金现金流量表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	项目资本金财务内部收益率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
			投资各方现金流量表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	投资各方财务内部收益率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
			利润与利润分配表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	总投资收益率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 项目资本金净利润率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
偿债能力分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		借款还本付息计划表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		偿债备付率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 利息备付率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
		资产负债表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		资产负债率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 流动比率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 速动比率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹


Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	财务生存能力分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	财务计划现金流量表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		累计盈余资金Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	外汇平衡分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	财务外汇平衡表Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	不确定性分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	盈亏平衡分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		盈亏平衡产量Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 盈亏平衡生产能力利用率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹						Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		敏感性分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		灵敏度Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹ 不确定因素的临界值Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹						Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	风险分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	概率分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹		NPV≥0的累计概率Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹				定性分析Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹	Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

其中投资回收期、财务内部收益、财务净现值、资产负债率、流动比率、速动比率的计算未作改变。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
1. 总投资收益率。总投资收益率（ROI）表示总投资的盈利水平，系指项目达到设计能力后正常年份的年息前税前利润或运营期内年平均息税前利润（EBIT）与项目总投资（TI）的比率，总投资收益率应按下式计算：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

总投资收益率高于同行业的收益率参考值，表明用总投资收益率表示的盈利能力满足要求。
2. 项目资本金净利润率。项目资本金净利润率（ROE）表示项目资本金的盈利水平，系指项目达到设计能力后正常年份的年净利润或运营期内年平均净利润（NP）与项目资本金（EC）的比率；项目资本金净利润率应按下式计算：

Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

项目资本金净利润率高于同行业的净利润率参考值，表明用项目资本金净利润率表示的盈利能力满足要求。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
3. 利息备付率。利息备付率（ICR）系指在借款偿还期内的息税前利润（EBIT）与应付利息（PI）的比值，它从付息资金来源的充裕性角度反映项目偿付债务利息的保障程度，应按下式计算：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

利息备付率应分年计算。利息备付率高，表明利息偿付的保障程度高。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
利息备付率应当大于1，并结合债权人的要求确定。Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
4. 偿债备付率（DSCR）系指在借款偿还期内，用于计算还本付息的资金（EBITDA-TAX）与应还本息金额（PD）的比值，它表示可用于还本付息的资金偿还借款本息的保障程度，应按下式计算：Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹
Ø4òiqóâ#bbs.3c3t.comÇ¶Ú-¹ ¹

式中
EBITDA——息税前利润加折旧和摊销；
       TAX——企业所得税。
       如果项目在运行期内有维持运营的投资，可用于还本付息的资金应扣除维持运营的投资。
       偿债备付率应分年计算，偿债备付率高，表明可用于还本付息的资金保障程度高。
       偿债备付率应大于1，并结合债权人的要求确定。
       综上所述，财务分析的内容和步骤以及与财务效益与费用估算的关系如图2所示。

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