财务测算模型
关键指标单位：总投资建设期折旧率：营业税率：所得税率：基准折现率：设备保险费率
17.00%5.60%25.00%万元33,000
2年
项目计算期（第n年）建设期012123损益表收入营运费用设备保险费折旧财务费用营业税金及附加 税前利润所得税税后利润现金流量表经营活动产生的现金流量净额销售产品收到的现金 支付经营活动支出 支付的各项税费投资活动产生的现金流量净额采购固定资产筹资活动产生的现金流量净额信托基金投入信托财务费用当期现金之增加/（减少）净额累计现金之增加/（减少）净额 -33,000.00 - - - -33,000.00 -33,000.00 - - - - - - - 4,370.85 4,370.85 4,370.85 4,620.00 4,620.00 4,620.00 1,346.40 1,346.40 1,346.40 -1,595.55 -1,595.55 -1,595.55 - - - - - 4,620.00 4,620.00 4,620.00 1,485.00 1,485.00 1,485.00 -2,831.40 -2,831.40 -2,831.40 - - - - - - - - 138.60 138.60 138.60 5,827.80 5,827.80 5,827.80 1,456.95 1,456.95 1,456.95 4,370.85 4,370.85 4,370.85 4,370.85 4,370.85 4,370.85 -33,000.00 -33,000.00 -33,000.00 -28,629.15 -24,258.29 -19,887.44投资活动指标评价：
静态投资回收期PP=净现值NPV（税后）=内部收益率IRR(税后）=
总投资收益率ROI=
3.45年10,709万元5.47%13.25%
运营期（万元）456710合计 4,620.00 4,620.00 4,620.00 4,620.00 4,620.00 4,620.00 4,620.00 46,200.05 1,485.00 1,485.00 1,485.00 1,485.00 1,485.00 1,485.00 1,485.00 14,850.00 -2,831.40 -2,831.40 -2,831.40 -2,831.40 -2,831.40 -2,831.40 -2,831.40 -28,314.00 - - - - - - - - - - - - - - - - - - - - - - - - 138.60 138.60 138.60 138.60 138.60 138.60 138.60 1,386.00 5,827.80 5,827.80 5,827.80 5,827.80 5,827.80 5,827.80 5,827.80 58,278.04 1,456.95 1,456.95 1,456.95 1,456.95 1,456.95 1,456.95 1,456.95 14,569.51 4,370.85 4,370.85 4,370.85 4,370.85 4,370.85 4,370.85 4,370.85 43,708.53 4,370.85 4,370.85 4,370.85 4,370.85 4,370.85 4,370.85 4,370.85 4,620.00 4,620.00 4,620.00 4,620.00 4,620.00 4,620.00 4,620.00 1,346.40 1,346.40 1,346.40 1,346.40 1,346.40 1,346.40 1,346.40 -1,595.55 -1,595.55 -1,595.55 -1,595.55 -1,595.55 -1,595.55 -1,595.55 - - - - - - - - 4,370.85 4,370.85 4,370.85 4,370.85 4,370.85 4,370.85 4,370.85 - -15,516.59 -11,145.73 -6,774.88 -2,404.03 1,966.83 6,337.68 10,708.53
