投資回收期估算表

1、序序號號項項目目 年年份份合合計計年年 份份1234567運營負(fù)荷 （%）0.000.500.751.001.001.001.001現(xiàn)金流入82,180.840.007,500.0011,250.0015,000.0015,000.0015,000.0018,430.841.1營業(yè)收入(含增值稅)78,750.000.007,500.0011,250.0015,000.0015,000.0015,000.0015,000.001.2補貼收入0.000.000.000.000.000.000.000.001.3回收固定資產(chǎn)和無形資產(chǎn)余值96.840.0096.841.4回收流動資金3,334.0

2、00.003,334.002現(xiàn)金流出68,828.993,600.007,946.449,781.6412,450.3411,683.5211,683.5211,683.522.1建設(shè)投資3,600.003,600.000.000.000.000.000.000.002.2流動資金3,334.000.001,733.68833.50766.822.3經(jīng)營成本54,458.240.005,504.507,885.7510,267.0010,267.0010,267.0010,267.002.4營業(yè)稅金及附加(含增值稅)7,436.760.00708.261,062.391,416.531,416

3、.531,416.531,416.532.5維持運營投資0.000.000.000.000.000.000.000.002.60.000.000.000.000.000.000.00所得稅前凈現(xiàn)金流量(1-2)13,351.85-3,600.00-446.441,468.362,549.663,316.483,316.486,747.32累計凈現(xiàn)金流量 所得稅前-3,600.00-4,046.44-2,578.08-28.433,288.056,604.5313,351.85現(xiàn)值系數(shù)(查現(xiàn)值系數(shù)表)0.89290.79720.71180.63550.56740.50660.4523凈現(xiàn)值 所得

4、稅前5,708.85-3,214.44-355.901,045.181,620.311,881.771,680.133,051.81累計凈現(xiàn)值 所得稅前-3,214.44-3,570.34-2,525.16-904.86976.912,657.045,708.85調(diào)整所得稅（EBIT+I）3,388.010.00171.99425.65679.30679.30679.30752.45所得稅后凈現(xiàn)金流量(3-5)9,963.83-3,600.00-618.441,042.711,870.352,637.172,637.175,994.86累計凈現(xiàn)金流量 所得稅后-3,600.00-4,218.4

5、4-3,175.73-1,305.371,331.803,968.979,963.83凈現(xiàn)值所得稅后3,767.15-3,214.44-493.02742.201,188.611,496.331,335.992,711.48累計凈現(xiàn)值 所得稅后-3,214.44-3,707.46-2,965.26-1,776.65-280.321,055.683,767.15 計 算 指 標(biāo): 所 得 稅 后 所 得 稅 前 項目投資財務(wù)內(nèi)部收益率(FIRR):0.320.41 項目投資財務(wù)凈現(xiàn)值(FNPV): ic=12%3,767.15 萬元5,708.85 萬元 項目投資靜態(tài)投資回收期(Pt) : 4.01年4.49年 項目投資動態(tài)投資回收期(Pt) : 4.48年5.21年靜態(tài)回收期（Pt）最后一項為負(fù)值的累計凈現(xiàn)金流量對應(yīng)的年數(shù)+最后一項為負(fù)值