某新建工業(yè)項(xiàng)目財(cái)務(wù)評(píng)價(jià)案例

1、某新建工業(yè)項(xiàng)目財(cái)務(wù)評(píng)價(jià)案例一、項(xiàng)目概況某新建項(xiàng)目，其可行性研究已完成市場(chǎng)需求預(yù)測(cè)、生產(chǎn)規(guī)模、工藝技術(shù)方案、建廠條件和廠址方案、環(huán)境保護(hù)、工廠組織和勞動(dòng)定員以及項(xiàng)目實(shí)施規(guī)劃諸方面的研究論證和多方案比較。項(xiàng)目財(cái)務(wù)評(píng)價(jià)在此基礎(chǔ)上進(jìn)行。項(xiàng)目基準(zhǔn)折現(xiàn)率為12%基準(zhǔn)投資回收期為8.3年。二、基礎(chǔ)數(shù)據(jù)(1)生產(chǎn)規(guī)模和產(chǎn)品方案。生產(chǎn)規(guī)模為年產(chǎn)1.2萬(wàn)噸某工業(yè)原料。產(chǎn)品方案為A型及B型兩種，以A型為主。(2)實(shí)施進(jìn)度。項(xiàng)目擬兩年建成，第三年投產(chǎn)，當(dāng)年生產(chǎn)負(fù)荷達(dá)到設(shè)計(jì)能力的70%第四年達(dá)到90%第五年達(dá)到100%生產(chǎn)期按8年計(jì)算，計(jì)算期/IJy'為10年。(3)建設(shè)投資估算。建設(shè)投資估算見(jiàn)表1。其中外匯按

2、1美元兌換7.51人民幣計(jì)算。I|X,_(4)流動(dòng)資金估算采用分項(xiàng)詳細(xì)估算法進(jìn)行估算，估算總額為3158.95萬(wàn)元。流動(dòng)資金借款為2350.63萬(wàn)元。流動(dòng)資金估算見(jiàn)表2。(5)資金來(lái)源。項(xiàng)目資本金為9000萬(wàn)元，其中用于流動(dòng)資金1200萬(wàn)元,其余為借款。資本金由甲、乙兩個(gè)投資方出資，其中甲方出資3000萬(wàn)元，從還完建設(shè)投資長(zhǎng)期借款年開始，每年分紅按出資額的20%4行，經(jīng)營(yíng)期末收回投資。外匯全部通過(guò)中國(guó)銀行向國(guó)外借款，年利率為5.25%;人民幣建設(shè)投資部分由中國(guó)建設(shè)銀行提供貸款，年利率為6.55%;流動(dòng)資金由中國(guó)工商銀行提供貸款，年利率6.00%。投資分年使用計(jì)劃按第一年60%第二年40%勺比例

3、分配。資金使用計(jì)劃與資金籌措表見(jiàn)表3。20000(6)工資及福利費(fèi)估算。全廠定員350人，工資及福利費(fèi)按每人每年元估算，全年工資及福利費(fèi)估算為700萬(wàn)元(其中福利費(fèi)按工資總額的14%方算)。(7)年銷售收入和年銷售稅金及附加。產(chǎn)品售價(jià)以市場(chǎng)價(jià)格為基礎(chǔ)，預(yù)測(cè)到生產(chǎn)期初的市場(chǎng)價(jià)格，每噸出廠價(jià)按16160元計(jì)算(不含增值稅)。產(chǎn)品增值稅稅率為17%本項(xiàng)目采用價(jià)外計(jì)稅方式考慮增值稅。城市維護(hù)和建設(shè)稅按增值稅的7帆算，教育費(fèi)附加按增值稅的3%+算。年銷售收入和年銷售稅金及附加見(jiàn)表4。(8)產(chǎn)品成本估算?？偝杀举M(fèi)用估算見(jiàn)表5。成本估算說(shuō)明如下：固定資產(chǎn)原值中除工程費(fèi)用外還包括建設(shè)期利息、預(yù)備費(fèi)用以及其他費(fèi)

4、X|心Jy,用中的土地費(fèi)用。固定資產(chǎn)原值為19458.88萬(wàn)元，按平均年限法計(jì)算折舊，折舊年限為8年，殘值率為5%折舊率為11.88%,年折舊額為2310.74萬(wàn)元。固定資產(chǎn)折舊費(fèi)估算見(jiàn)表6。X,j,V其他費(fèi)用中其余部分均作為無(wú)形資產(chǎn)及遞延資產(chǎn)。無(wú)形資產(chǎn)為368.90萬(wàn)元，按8年攤銷，年攤銷額為46.11萬(wàn)元。遞延資產(chǎn)為400萬(wàn)元，按5年攤銷，年攤銷額為80萬(wàn)元。無(wú)形資產(chǎn)及遞延資產(chǎn)攤銷費(fèi)計(jì)算見(jiàn)表7。修理費(fèi)計(jì)算。修理費(fèi)按年折舊額的50姆取，每年1155.37萬(wàn)元。借款利息計(jì)算。流動(dòng)資金年應(yīng)計(jì)利息為171.36萬(wàn)元，長(zhǎng)期借款利息計(jì)算見(jiàn)表8-21o生產(chǎn)經(jīng)營(yíng)期間應(yīng)計(jì)利息計(jì)入財(cái)務(wù)費(fèi)用。固定成本和可變成本

5、?？勺兂杀景赓?gòu)原材料、外購(gòu)燃料、動(dòng)力費(fèi)以及流動(dòng)資金借款利息。固定成本包含總成本費(fèi)用中除可變成本外的費(fèi)用。（9）損益和利潤(rùn)分配。損益和利潤(rùn)分配表見(jiàn)表11。利潤(rùn)總額正常年為3294.43萬(wàn)元。所得稅按利潤(rùn)總額的25帆取，盈余公積金按稅后利潤(rùn)的10%計(jì)取。三、財(cái)務(wù)評(píng)價(jià)（1）全部資金財(cái)務(wù)現(xiàn)金流量表，見(jiàn)表8。根據(jù)該表計(jì)算的評(píng)價(jià)指標(biāo)為：全部資金財(cái)務(wù)內(nèi)部收益率（FIRR）為16.25%,全部資金財(cái)務(wù)凈現(xiàn)值（ic=12%寸）為3588.64萬(wàn)元。全部資金財(cái)務(wù)內(nèi)部收益率大于基準(zhǔn)收益率，說(shuō)明盈利能力滿足了行業(yè)最低要求，全部資金財(cái)務(wù)凈現(xiàn)值大于零，該項(xiàng)目在財(cái)務(wù)上是可以接受的。全部資金靜態(tài)投資回收期為6.46年（含

6、建設(shè)期），小于行業(yè)基準(zhǔn)投資回收期8.3年，表明項(xiàng)目投資能按時(shí)收回。（2）資本金現(xiàn)金流量表見(jiàn)表9,根據(jù)該表計(jì)算資本金內(nèi)部收益率為18.22%。/I:/y-（3）甲方財(cái)務(wù)現(xiàn)金流量表見(jiàn)表10,根據(jù)該表計(jì)算甲方投資內(nèi)部收益率為9.80%。（4）根據(jù)損益及利潤(rùn)分配表（表11）、建設(shè)投資估算表（表1）計(jì)算以下指標(biāo)：該項(xiàng)目投資利潤(rùn)率大于行業(yè)平均利潤(rùn)率8%說(shuō)明單位投資收益水平達(dá)到行業(yè)標(biāo)準(zhǔn)。表1建設(shè)投資估算表單位：萬(wàn)元序號(hào)工程或費(fèi)用名稱估算價(jià)值占總值比（）建筑工程設(shè)備費(fèi)用安裝工程其他費(fèi)用總值其中外匯（萬(wàn)美元）1工程費(fèi)用1559.2510208.953892.950.0015661.1575%1.1主要生產(chǎn)項(xiàng)目4

7、63.508009.353294.0011606.85序號(hào)年份項(xiàng)目其中：外匯1.2輔助生產(chǎn)車間1.3公用工程1.4環(huán)境保護(hù)工程1.5總圖運(yùn)輸1.6廠區(qū)服務(wù)性工程1.7生活福利工程1.8廠外工程2其他費(fèi)用其中：土地費(fèi)用3預(yù)備費(fèi)用4合計(jì)(1+2)比例（）706.22198.11904.32904.32172.35473.4022.95668.70202.051119.60457.651779.3083.25495.00101.25679.5023.40111.60135.00117.90117.90496.80496.8017.1017.101368.901368.901/174.627；.600

8、.00600.00J/.X2273.402273.40111559.2510208.95.i3892.953642.3020743.451078.9410065919j18100、表2流動(dòng)資金估算表單位：萬(wàn)兀序號(hào),份項(xiàng)目最低周轉(zhuǎn)天數(shù)周轉(zhuǎn)次數(shù)投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能力期345611.11.21.322.134流動(dòng)資產(chǎn)應(yīng)收賬款存貨現(xiàn)金流動(dòng)負(fù)債應(yīng)付賬款流動(dòng)資金（1-2）流動(dòng)資金增加額3015301224122977.29820.962117.9938.34622.80622.802302.702354.493693.08998.962655.7838.34800.93800.932844.22537.6

9、64049.151087.962922.8538.34890.20890.203111.02266.804049.151087.962922.8538.34890.20890.203111.020.00表3項(xiàng)目總投資計(jì)劃與資金籌措單位：萬(wàn)元123合計(jì)人民折人民折人民幣外幣折人民幣人民幣小計(jì)外幣人民幣小計(jì)外幣人民幣小計(jì)幣幣25157.065080.56712.2811792.783844.254656.168500.41002302.72302.78541總投資1.1建設(shè)投資20743.45647.374861.737604.3412466.07431.583241.155056.238297.

10、381254.668255.2408498.0842753.3250170.160331.183501.3431.2建設(shè)期利息53525795375065441.3流動(dòng)資金3158.952302.72302.72資金籌措44408.752.1項(xiàng)目資本金90004680468031203120808.32808.322.1.1用于流動(dòng)資金1200808.32808.321-2.1.2用于建設(shè)投資780046804680312031202.1.3用于建設(shè)期利息00IJ"00二L,2.2債務(wù)資金16265.35080.52924.418004.91z.11,11111''L

11、->/1|I3844.252130.925975.17001494.381494.382.2.1用于建設(shè)投資12830.344861.732836.487698.23241.151890.995132.142.2.2用于流動(dòng)資金2350.63X/4Ix',1494.381494.382.2.3用于建設(shè)期利息23386.73218.7887.93306.71603.1239.93843.0300002.3其它資金19143.45647.371431.58續(xù)表合計(jì)45序號(hào)年份項(xiàng)目人民幣外幣折人民幣人民幣小計(jì)外幣折人民幣人民幣小計(jì)1總投資25157.0685400541.52541.5

12、200266.8266.81.1建設(shè)投資20743.451.2建設(shè)期利息1254.6685351.3流動(dòng)資金3158.95541.52541.52266.8266.82資金籌措44408.752.1 項(xiàng)目資本金90002.1.1 用于流動(dòng)資金12002.1.278002.1.3用于建設(shè)期利息02.2債務(wù)資金16265.300541.52541.5200266.82.2.1用于建設(shè)投資12830.342.2.2用于流動(dòng)資金2350.63541.52541.5200266.82.2.3用于建設(shè)期利息23386.732.3其它資金用于建設(shè)投資266.8266.8表4營(yíng)業(yè)收入、營(yíng)業(yè)稅金及附加和增值稅估

13、算表序號(hào)項(xiàng)目合計(jì)生產(chǎn)負(fù)荷70汽第生產(chǎn)負(fù)荷90汽第生產(chǎn)負(fù)荷100%生產(chǎn)負(fù)荷100%（第6-10年）3年）4年）（第5年）1產(chǎn)品營(yíng)業(yè)收入149344.25613755.39217685.50419650.5619650.56單價(jià)（元）16160161601616016160數(shù)量（噸）92416851210944X/4I1216012160銷項(xiàng)稅額25388.523522338.416643006.535683340.59523340.59522銷售稅金及附加1158.996352106.749664137.249568152.49952152.499522.1營(yíng)業(yè)稅12.2消費(fèi)稅2.3城市維護(hù)建設(shè)

14、稅811.297446474.7247648%，96.0746976106.749664106.7496642.4教育費(fèi)附加347.698905632.024899241.174870445.74985645.7498563增值稅11589.963521067.496641372.495681524.99521524.9952增值稅銷項(xiàng)25388.523522338.416643006.535683340.59523340.5952增值稅進(jìn)項(xiàng)13798.561270.921634.041815.61815.6注：1.增值稅僅為計(jì)算城市維護(hù)建設(shè)稅和教育費(fèi)附加的依據(jù)；2.本報(bào)表稅金的計(jì)算方法采用不

15、含增值稅的計(jì)算方法。表5總成本費(fèi)用估算表單位：萬(wàn)元序號(hào)年份項(xiàng)目合計(jì)投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能力期345678910生產(chǎn)負(fù)荷（。/%70901001001001001001001外購(gòu)原材料718116614.48503.89448.89448.89448.89448.89448.89448.82外購(gòu)燃料、動(dòng)力9357861.61108.21231.21231.21231.21231.21231.21231.23工資及福利費(fèi)56007007007007007007007007004修理費(fèi)9242.971155.371155.371155.371155.371155.371155.371155.37115

16、5.375折舊費(fèi)18485.942310.742310.742310.742310.742310.742310.742310.742310.746攤銷費(fèi)768.9126.11126.11126.11126.11126.1146.1146.1146.117財(cái)務(wù)費(fèi)用（利息、匯兌損失）4081.231160.271015.18775.65444.68171.36171.36171.36171.367.1其中：利息支出4081.231160.271015.18775.65444.68171.36171.36171.36171.367.1.1長(zhǎng)期借款利息2808.181047.56880.96605.3

17、274.367.1.2流動(dòng)資金借款利息1292.8112.72151.91171.361JI171.36171.36'-171.36171.36171.368其他費(fèi)用4161.6520.2520.2520.2520.2520.2520.2520.2520.2總成本費(fèi)用.1/9(1+2+3+4+5+6123508.6413448.6915439.6,16268.0715937.115663.7815583.7815583.7815583.78+7+8)r其中：固定成本41047.845859.975675.695416.715085.744812.424732.424732.424732

18、.42可變成本82460.87588.729763.9110851.3610851.36'0851.3610851.3610!851.3610851.36經(jīng)營(yíng)成本10(9567.100172.579851.57111987.5713055.5713055.57'3055.5713055.5713()55.5713055.571)表6固定資產(chǎn)折舊費(fèi)估算表單位：萬(wàn)元序號(hào)年份頃目合計(jì)折舊率（%）投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能力期3456789101固定資產(chǎn)合計(jì)1.111原值19789.2211.88%1.2折舊費(fèi)18485.942349.972349.972349.972349.972349.

19、972349.972349.972349.97凈值17439.2515089.3812739.3110389.348039.375689.43339.43989.46表8全部資金財(cái)務(wù)現(xiàn)金流量表單位：萬(wàn)元表建7詼形資產(chǎn)及遞延資產(chǎn)攤銷費(fèi)估算表單位氫設(shè)雙雙力期序號(hào)年份項(xiàng)目合計(jì)序PT1一、年林2攤銷年限3-q原值r4r投產(chǎn)期C56達(dá)到設(shè)計(jì)生產(chǎn)能力期8910生產(chǎn)負(fù)荷（%節(jié)頁(yè)目7039!0410056007100810091001001現(xiàn)金流入114868盛資產(chǎn)08036聃01417118190201902019020190201902023151.91.1營(yíng)業(yè)收入1.1，44552隹銷1331446.1

20、11711846.11190201146耶046.1伸02046.11190201149020190201.2補(bǔ)貼收入1.2凈值322.79276.68230.56184.45138.3492.2246.110.001.3回收固定資產(chǎn)余值29遞延資產(chǎn)（開辦72.94費(fèi)）5400.00972.941.4回收流動(dòng)資金2.13158.9攤銷80.0080.0080.0080.0080.003158.952現(xiàn)金流出2.2122474.澤僮486.07657.3811595.016963202666.33950.0013474撕5213208c06952(1.3208.0695213208.069521

21、3208.0695213208.069522.1建設(shè)投資31;無(wú)形及遞延資產(chǎn)）143.4511486.C合計(jì)77657.38768.9012.2流動(dòng)資金3.13158.9攤銷2302.7126.154152126.1126626.11126.11126.11.i|46.1146.1146.112.3經(jīng)營(yíng)成本3.2100172.號(hào)值91855'642.7998.5716.681：，。麗題6230魴57138堤55.5792.221：Q5瞄彳11305005713055.572.4稅金及附力口,106.749664137.249568152.49952152.49952152.499521

22、52.49952152.49952152.499523523稅前凈現(xiàn)金流量-7657.384451.6604325545.130485811.930485811.930485811.930485811.930489943.83048累計(jì)稅前凈現(xiàn)金4流量5調(diào)整所得稅-11486.0-19143.4-17424.4697566-11486.01718.98033-12972.80923-7427.678752-1615.74827241961126915820.0431725763.873651049.0455521452.982621452.982622485.9576

23、26稅后凈現(xiàn)金流量累計(jì)稅后凈現(xiàn)金7流量-7657.384451.6604325545.130485811.930484762.8849284358.947864358.947867457.87286-19143.4-26800.8-25081.849-20630.18923-15085.05875-9273.128272-4510.243344-151.2954844207.65237611665.5252466計(jì)算指標(biāo)：全部資金財(cái)務(wù)內(nèi)部收益率（FIRR）=17.62%;全部資金財(cái)務(wù)凈現(xiàn)值（FNPV（i戶12%=¥4,781.34萬(wàn)元;全部資金靜態(tài)投資回收期（從建設(shè)期算起）=6.17

24、年表9資本金財(cái)務(wù)現(xiàn)金流量表單位：萬(wàn)元建設(shè)期投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能力期序號(hào)年份項(xiàng)目合計(jì)12345678910生產(chǎn)負(fù)荷（%7090100"'_"100100100|,；1001001現(xiàn)金流入148700.410013755.39217685.50419650.5619650.5619650.5619650.5619650.5623798.971.1營(yíng)業(yè)收39217685.50419650.5619650.5619650.5619650.5619650.5619650.561.2補(bǔ)貼收入L.I.z-1.3回收固定資產(chǎn)余值989.461:£

25、7989.461.4回收流動(dòng)資金3158.953158.952現(xiàn)金流出137789.254680312013752.4317414.1219316.1218061.1514501.4614527.8614527.8616830.562.1資本金900046803120808.322.2借款本金償還16282.782450.823675.624435.923417.722302.72.3借款利息支付3820.31205.421017.02702.06348.68136.78136.78136.78136.782.4經(jīng)營(yíng)成本100172.579185.5711987.5713055.5713055

26、.5713055.5713055.5713055.5713055.572.5銷售稅金及附加1077.5399.25127.6141.78141.78141.78141.78141.78141.782.6所得稅7436.073.05606.31980.791097.41167.331193.731193.731193.73凈現(xiàn)金流3量10911.16-4680-31202.962271.384334.441589.415149.15122.75122.76968.41表10甲方投資財(cái)務(wù)現(xiàn)金流量表單位：萬(wàn)元序號(hào)年份合計(jì)建設(shè)期投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能力期1頃目12345678910表11損益和利潤(rùn)分配表

27、單位：萬(wàn)元生產(chǎn)負(fù)荷（%70901001001001001001001現(xiàn)金流入600060060060060036001.1股利分配600060060060060036001.2資產(chǎn)處置收益分配1.3租賃費(fèi)收入1.4技術(shù)轉(zhuǎn)讓收入1.5其他現(xiàn)金流入'2、1現(xiàn)金流出3000150015002.1股權(quán)投資3000150015002.2租賃資產(chǎn)支出2.3其他現(xiàn)金流出3凈現(xiàn)金流量3000-1500-15006006006006003600計(jì)算指標(biāo)：甲方投資內(nèi)部收益率：9.80%序號(hào)f、年份頁(yè)目、合計(jì)投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能力期345678910生產(chǎn)負(fù)荷（。/%709010010010010010010

28、01產(chǎn)品銷售收入144552.0013314.0017118.0019020.0019020.0019020.0019020.0019020.0019020.002銷售稅金及附加1077.5399.25127.60141.78141.78141.78141.78141.78141.783總成本費(fèi)用120940.9113205.5015153.0915906.1415552.7615340.8615260.8615260.8615260.864:利潤(rùn)總額（1-2-3）22533.569.251837.312972.083325.463537.363617.363617.363617.365所得稅

29、（33%）7436.073.05606.31980.791097.401167.331193.731193.731193.736稅后利潤(rùn)（4-5）15097.486.201230.991991.302228.062370.032423.632423.632423.637可供分配利潤(rùn)15097.486.201230.991991.302228.062370.032423.632423.632423.637.1融余公積金（10%964.09237.00242.36242.36242.367.2應(yīng)付利潤(rùn)0.00口F7.3未分配利潤(rùn)14133.396.201230.991991.302228.0621

30、33.032181.272181.272181.27累計(jì)未分配利潤(rùn)6.201237.193228.495456.557589.589770.8511952.1214133.39表12資金來(lái)源與運(yùn)用表單位：萬(wàn)元序合計(jì)建設(shè)期投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能力期號(hào)12345678910生產(chǎn)負(fù)荷（%）7090U1001001001001001資金來(lái)源69341.9811792.788500.414756.584823.455683.515770.095981.985981.985981.9)810069.221.1利潤(rùn)總額22533.5619.251837.312972.083：325.463537.363617

31、.3636T1363617.361.2折舊費(fèi)18548.072318.51:>318.512：518.512318.512318.512318!.512318512318.5）11.3攤銷費(fèi)768.90126.11126.11126.11126.11126.1146.1146.1146.111.4長(zhǎng)期借款13980.088004.911975.170.001.5流動(dòng)資金借款2302.701494.38541.52266.801.6其他短期借款0.001.7自有資金7121.433787.872525.24808.321.8其它0.001.9回收固定資產(chǎn)余值976.21976.211.10

32、回收流動(dòng)資金3111.023111.022資金運(yùn)用47123.0611792.788500.414756.584323.455683.514515.131167.331193.731193.733496.43S2.1固定資產(chǎn)投資19143.4511486.077657.382.2建設(shè)期利息1149.74306.71843.032.3流動(dòng)資金3111.022302.70541.52266.802.4所得稅7436.073.05606.31980.791097.401167.331193.731193.731193.732.5應(yīng)付利潤(rùn)0.002.6長(zhǎng)期借款本金償還13980.082450.8236

33、75.624435.92341117.722.7流動(dòng)資金借款本金償還2302.702302.702.8短期借款本金償還0.00,1、1'/3盈余資金22218.910.000.000.000.00產(chǎn).n|X'1,0.001254.961814.664788.264788.266572.794累計(jì)盈余資金0.000.000.000.000.00|1254.96(6069.6110857.8715646.1322218.91表資金負(fù)債表單位：萬(wàn)元序號(hào)項(xiàng)目建設(shè)期投產(chǎn)期達(dá)產(chǎn)期123456n1資產(chǎn)|r-1.11流動(dòng)資產(chǎn)1.1.1應(yīng)收賬款1.1.2存貨1.1.3現(xiàn)金1.1.4累計(jì)盈余資金1

34、.1.5其他流動(dòng)資產(chǎn)表13長(zhǎng)期借款償還計(jì)劃表單位：萬(wàn)元1.2在建工程1.3固定資產(chǎn)1.3.1原值1.3.2累計(jì)折舊,ll.1.3.3凈值|1.4無(wú)形資產(chǎn)凈值I.-11i|"|-J2負(fù)債及所有者權(quán)益-i.1I,2.1流動(dòng)負(fù)債總額JI:12.1.1應(yīng)付賬款2.1.2流動(dòng)資金借款-_1",2.1.3其他流動(dòng)負(fù)債2.2中長(zhǎng)期借款負(fù)債小計(jì)2.3所有者權(quán)益2.3.1資本金2.3.2資本公積金2.3.3累計(jì)盈余公積金2.3.4累計(jì)未分配利潤(rùn)清償能力分析：1、資產(chǎn)負(fù)債率2、流動(dòng)比率3、速動(dòng)比率序號(hào)年份頁(yè)目利率（）建設(shè)期投產(chǎn)期達(dá)到設(shè)計(jì)生產(chǎn)能力期12345611.11.1.11.1.21.21

35、.31.41.522.12.1.12.1.22.22.32.42.533.13.23.33.4外匯借款（折成人民幣）年初借款本息累計(jì)本金建設(shè)期利息本年借款本年應(yīng)計(jì)利息本年償還本金本年支付利息人民幣借款年初借款本息累計(jì)本金建設(shè)期利息本年借款本年應(yīng)計(jì)利息本年償還本金本年支付利息償還借款本金的資金來(lái)源利潤(rùn)折舊費(fèi)攤銷費(fèi)償還本金來(lái)源合計(jì)（3.1+3.2+3.3）9%6.20%,ij4861.73218.782836.4887.935080.504861.73218.783241.15603.102924.412836.4887.931890.99239.938924.758102.88821.87803.232450.82803.235055.33|,Jy-4727.47327.86313.43313.436.202318.51126.112450.826473.936473.93582.653675.62582.655055.335055.33313.43313.431230.992318.51126.