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发表于 2008-09-10 22:54 |只看楼主

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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

流动资产=应收账款+预付账款+存货+现金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

流动负债=应付账款+预收账款m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

流动资金本年增加额=本年流动资金—上年流动资金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

1. 周转次数的计算：

周转次数=360天/最低周转天数m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

（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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

（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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

预收账款=预收的营业收入年金额/预收账款周转次数m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 1. 进行财务效益和费用估算，需要编制下列财务分析辅助报表：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （1）建设投资估算表；m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （2）建设期利息估算表；m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （3）流动资金估算表；m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （4）项目总投资使用计划与资金筹措表；m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （5）营业收入、营业税金及附加和增值税估算表；m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （6）总成本费用估算表。若用生产要素法编制总成本费用估算表，还应编制下列基础报表：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 1）外购原材料费估算表；m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 2）外购燃料和动力费估算表；m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 3）固定资产折旧费估算表；m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 4）无形资产和其他资产摊销估算表；m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 5）工资及福利费估算表。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 2. 财务基础数据测算表之间的相互关系。各财务基础数据测算表之间的关系可如图1所示：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz


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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）

三、生产成本费用估算m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1. 总成本费用估算。总成本费用系指在运营期内为生产产品提供服务所发生的全部费用。等于经营成本与折旧费、摊销费和财务费用之和。总成本费用可按下列方法估算：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
（1）生产成本加期间费用估算法：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

总成本费用=生产成本+期间费用m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

期间费用=管理费用+营业费用+财务费用m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

       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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
       2）管理费用是指企业为管理和组织生产经营活动所发生的各项费用，包括公司经费、工会经费、职工教育经费、劳动保险费、待业保险费、董事会费、咨询费、聘请中介机构费、诉讼费、业务招待费、排污费、房产税、车船使用税、土地使用税、印花税、矿产资源补偿费、技术转让费、研究与开发费、无形资产与其他资产摊销、职工教育经费、计提的坏账准备和存货跌价准备等。为了简化计算，项目评价中可将管理费用归类为管理人员工资及福利费、折旧费、无形资产和其他资产摊销、修理费和其他管理费用几部分。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
       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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
按照生产成本加期间费用法估算的总成本费用，编制如表1所示的总成本费用估算表。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

表1 总成本费用估算表（生产成本加期间费用法）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

人民币单位：万元m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	生产成本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	直接材料费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	直接燃料及动力费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	直接工资及福利费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	制造费用m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.4.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	折旧费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.4.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	修理费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.4.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他制造费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	管理费用m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	无形资产摊销m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他资产摊销m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他管理费用m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	财务费用m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	利息支出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	长期借款利息m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

续表1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	流动资金借款利息m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	短期借款利息m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	营业费用m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	总成本费用合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （1+2+3+4）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
5.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其中：可变成本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
5.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	固定成本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
6m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	经营成本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （5-1.4.1-2.1-2.2-3.1）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

人民币单位：万元m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	外购原材料费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	外购燃料及动力费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	工资及福利费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	修理费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他费用m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
6m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	经营成本（1+2+3+4+5）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
7m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	折旧费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
8m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	摊销费m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
9m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	利息支出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
10m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	总成本费用合计（6+7+8+9）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其中：可变成本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	固定成本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2. 经营成本估算。经营成本是项目经济评价中所使用的特定概念，作为项目运营期的主要现金流出，其构成和估算可用下列方法表达：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
或经营成本=总成本费用-折旧费-无形资产、其他资产摊销费-利息支出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
固定成本一般包括折旧费、摊销费、修理费、工资及福利费（计件工资除外）和其他费用等，通常把运营期发生的全部利息也作为固定成本。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
有些成本费用属于半固定半可变成本，必要时可进一步分解为固定成本和可变成本。项目评价中可根据行业特点进行简化处理。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
财务分析可分为融资前分析和融资后分析，一般宜先进行融资前分析，在融资前分析结论满足要求的情况下，初步设定融资方案，再进行融资后分析。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
融资前动态分析应以营业收入、建设投资、经营成本和流动资金的估算为基础，考察整个计算期内现金流入和现金流出，编制项目投资现金流量表，利用资金时间价值的原理进行折现，计算项目投资内部收益率和净现值等指标。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
项目投资现金流量表如表3所示。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

表3 项目投资现金流量表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

人民币单位：万元m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	营业收入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	补贴收入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	回收固定资产余值m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	回收流动资金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	建设投资m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	流动资金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	经营成本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	营业税金及附加m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	维持运营投资m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	所得税前净现金流量（1-2）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	累计所得税前净现金流量m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	调整所得税m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
6m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	所得税后净现金流量（3-5）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
7m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	累计所得税后净现金流量m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
计算指标：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 项目投资财务内部收益率（%）（所得税前）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 项目投资财务内部收益率（%）（所得税后）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 项目投资财务净现值（所得税前）（ic= %）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 项目投资财务净现值（所得税后）（ic= %）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 项目投资回收期（年）（所得税前）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 项目投资回收期（年）（所得税后）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

注：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1. 本表适用于新设法人项目与既有法人项目的增量和“有项目”的现金流量分析。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
项目投资现金流量表中的“所得税”应根据息税前利润（EBIT）乘以所得税率计算，称为“调整所得税”。原则上，息税前利润的计算应完全不受融资方案变动的影响，即不受利息多少的影响，包括建设期利息对折旧的影响（因为这就得变化会对利润总额产生影响，进而影响息税前利润）。但如此将会出现两个折旧和两个息税前利润（用于计算融资前所得税得息税前利润和利润表中的息税前利润）。为简化起见，当建设期利息占总投资比例不是很大时，也可按利润表中的息税前利润计算调整所得税。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
（1）融资后的盈利能力分析应包括动态分析和静态分析两种。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
① 项目资本金现金流量分析。项目资本金现金流量分析是从项目权益投资者整体的角度，考察项目给项目权益投资者带来的收益水平。它是在拟定的融资方案下进行的息税后分析，依据的报表是项目资本金现金流量表（表4）。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

表4 项目资本金现金流量表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

人民币单位：万元m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	营业收入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	补贴收入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	回收固定资产余值m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	回收流动资金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目资本金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	借款本金偿还m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	借款利息支付m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	经营成本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	营业税金及附加m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.6m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	所得税m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.7m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	维持运营投资m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	净现金流量（1-2）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
计算指标：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 资本金财务内部收益率（%）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

人民币单位：万元m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	实分利润m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	资产处置收益分配m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	租赁费收入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	技术转让或适用收入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他现金流入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	实缴资本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	租赁资产支出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他现金流出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	净现金流量（1-2）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
计算指标：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 投资各方财务内部收益率（%）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

人民币单位：万元m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	营业收入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	营业税金及附加m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	总成本费用m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	补贴收入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	利润总额（1-2-3+4）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
6m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	弥补以前年度亏损m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
7m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	应纳税所得额（5-6）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
8m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	所得税m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

续表6

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
9m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	净利润（5-8）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
10m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	期初未分配利润m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
11m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	可供分配的利润（9+10）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
12m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	提取法定盈余公积金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
13m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	可供投资者分配的利润m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （11-12）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
14m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	应付优先股股利m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
15m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	提取任意盈余公积金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
16m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	应付普通股股利（13-14-15）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
17m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	各投资方利润分配<, /DIV>m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其中：××方m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	××方m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
18m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	未分配利润（13-14-15-16-17）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
19m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	息税前利润m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （利润总额+利息支出）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
20m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	息税折旧摊前前利润m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （息税前利润+折旧+摊销）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

注：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1. 对于外商出资项目由第11项减去储备基金、职工奖励与福利基金和企业发展基金后，得出可供投资者分配的利润。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2. 第14~16项根据企业性质和具体情况选择填列。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3. 法定盈余公积金按净利润计提。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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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）

（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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

人民币单位：万元m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	借款1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	期初借款余额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	当期还本付息m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其中：还本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	付息m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	期末借款余额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	借款1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	期初借款余额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	当期还本付息m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其中：还本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	付息m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	期末借款余额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

续表7m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	借款1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	期初借款余额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	当期还本付息m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其中：还本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	付息m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	期末借款余额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	借款1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
4.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	期初借款余额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
4.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	当期还本付息m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其中：还本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	付息m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
4.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	期末借款余额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
计算m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 指标m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	利息备付率（%）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
	偿债备付率（%）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

注：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1. 本表与财务分析辅助表“建设期利息估算表”可合二为一。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3. 对于既有法人项目，在按有项目范围进行计算时，可根据需要增加项目范围内原有借款的还本付息计算；在计算企业层次的还本付息时，可根据需要增加项目范围外借款的还本付息计算；当简化直接进行项目层次新增借款还本付息计算时，可直接按新增数据进行计算。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
4. 本表可另加流动资金借款的还本付息计算。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2）资产负债表（表8）。资产负债表用于综合反映项目计算期内各年年末资产、负债和所有者权益的增减变化及对应关系。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

表8 资产负债表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

人民币单位：万元m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	资产m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	流动资产总额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	货币资金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	应收账款m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	预付账款m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	存货m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1.5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	在建工程m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	固定资产净值m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	无形及其他资产净值m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	负债及所有者权益m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （2.4+2.5）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	流动负债总额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	短期借款m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

续表8

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	应付账款m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.1.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	预收账款m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.1.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	建设投资借款m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	流动资金借款m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	负债小计（2.1+2.2+2.3）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	所有者权益m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.5.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	资本金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.5.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	资本公积m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.5.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	累计盈余公积金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.5.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	累计未分配利润m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
计算m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 指标m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	利息备付率（%）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
	偿债备付率（%）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	<, /DIV>m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

注：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1. 对外商投资项目，第2.5.3向改为累计储备基金和企业发展基金。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3. 货币资金包括现金和累计盈余资金。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

人民币单位：万元m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	经营活动净现金流量m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （1.1-1.2）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	营业收入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	增值税销项税额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	补贴收入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.1.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他流入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	经营成本m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	增值税进项税额m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	营业税金及附加m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	增值税m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2.5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	所得税m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

续表9m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	计算期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
序号m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	合计m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	…m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	nm6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1.2.6m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他流出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	投资活动净现金流量m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （2.1-2.2）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	&nbs, p;m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.2.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	建设投资m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.2.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	维持运营投资m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.2.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	流动资金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2.2.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他流出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	筹资活动净现金流量m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz （3.1-3.2）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目资本金投入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	建设投资借款m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	流动资金借款m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	债券m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1.5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	短期借款m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.1.6m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他流入m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	现金流出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.2.1m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	各种利息支出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.2.2m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	偿还债务本金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.2.3m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	应付利润（股利分配）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3.2.4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	其他流出m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
4m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	净现金流量（1+2+3）m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
5m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	累计盈余资金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

注：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1. 对于新设法人项目，本表投资活动的现金流入为零。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2. 对于既有法人项目，可适当增加科目。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3. 必要时，现金流出中可增加应付优先股股利科目。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
财务生存能力分析应结合偿债能力分析进行，如果拟安排的还款期过短，致使还本付息负担过重，导致为维持资金平衡必须筹措的短期借款过多，可以调整还款期，减轻各年还款负担。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
通过以下相辅相成的两个方面可具体判断项目的财务生存能力：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
2）各年累计盈余资金不出现负值时财务生存的必要条件。在整个运营期间，允许个别年份的净现金流量出现负值，但不能容许任一年份的累计盈余资金出现负值。一旦出现负值时应适时进行短期融资，该短期融资应体现在财务计划现金流量表中，同时短期融资的利息也应纳入成本费用和其后的计算。较大的活较频繁的短期融资，有可能导致以后的累计盈余资金无法实现正值，致使项目难以持续经营。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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发表于 2008-09-10 23:00 |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）

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m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

评价内容m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		基本报表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		评价指标m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz			m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
				静态指标m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	动态指标m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
盈利能力分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		融资前分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目投资现金流量表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目投资回收期m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目投资财务内部收益率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 项目投资财务净现值m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

		融资后分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目资本金现金流量表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	项目资本金财务内部收益率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
			投资各方现金流量表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	投资各方财务内部收益率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
			利润与利润分配表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	总投资收益率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 项目资本金净利润率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
偿债能力分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		借款还本付息计划表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		偿债备付率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 利息备付率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
		资产负债表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		资产负债率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 流动比率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 速动比率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz


m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	财务生存能力分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	财务计划现金流量表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		累计盈余资金m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	外汇平衡分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	财务外汇平衡表m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	不确定性分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	盈亏平衡分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		盈亏平衡产量m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 盈亏平衡生产能力利用率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz						m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		敏感性分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		灵敏度m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz 不确定因素的临界值m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz						m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	风险分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	概率分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz		NPV≥0的累计概率m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz				定性分析m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz	m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
1. 总投资收益率。总投资收益率（ROI）表示总投资的盈利水平，系指项目达到设计能力后正常年份的年息前税前利润或运营期内年平均息税前利润（EBIT）与项目总投资（TI）的比率，总投资收益率应按下式计算：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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：

m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
3. 利息备付率。利息备付率（ICR）系指在借款偿还期内的息税前利润（EBIT）与应付利息（PI）的比值，它从付息资金来源的充裕性角度反映项目偿付债务利息的保障程度，应按下式计算：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
利息备付率应当大于1，并结合债权人的要求确定。m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
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：m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz
m6¼zHrzmbbs.3c3t.comÆ$ëKF%ÐëFz

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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回复: 造价考试建设项目经济评价方法与参数（第三版）

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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）

回复: 造价考试建设项目经济评价方法与参数（第三版）

回复: 造价考试建设项目经济评价方法与参数（第三版）

回复: 造价考试建设项目经济评价方法与参数（第三版）

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