投資回收期估算

序號,項目年份,合計,年份,,,,,,,,

,,,1,2,3,4,5,6,7,,

,運營負(fù)荷（%）,,0.00,0.50,0.75,1.00,1.00,1.00,1.00,,

1,現(xiàn)金流入,"82,180.84",0.00,"7,500.00","11,250.00","15,000.00","15,000.00","15,000.00","18,430.84",,

1.1,營業(yè)收入(含增值稅),"78,750.00",0.00,"7,500.00","11,250.00","15,000.00","15,000.00","15,000.00","15,000.00",,

1.2,補(bǔ)貼收入,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,

1.3,回收固定資產(chǎn)和無形資產(chǎn)余值,96.84,,,,,,0.00,96.84,,

1.4,回收流動資金,"3,334.00",,,,,,0.00,"3,334.00",,

2,現(xiàn)金流出,"68,828.99","3,600.00","7,946.44","9,781.64","12,450.34","11,683.52","11,683.52","11,683.52",,

2.1,建設(shè)投資,"3,600.00","3,600.00",0.00,0.00,0.00,0.00,0.00,0.00,,

2.2,流動資金,"3,334.00",0.00,"1,733.68",833.50,766.82,,,,,

2.3,經(jīng)營成本,"54,458.24",0.00,"5,504.50","7,885.75","10,267.00","10,267.00","10,267.00","10,267.00",,

2.4,營業(yè)稅金及附加(含增值稅),"7,436.76",0.00,708.26,"1,062.39","1,416.53","1,416.53","1,416.53","1,416.53",,

2.5,維持運營投資,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,

2.6,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,,

,所得稅前凈現(xiàn)金流量(1-2),"13,351.85","-3,600.00",-446.44,"1,468.36","2,549.66","3,316.48","3,316.48","6,747.32",,

,累計凈現(xiàn)金流量[所得稅前],,"-3,600.00","-4,046.44","-2,578.08",-28.43,"3,288.05","6,604.53","13,351.85",,

,現(xiàn)值系數(shù)(查現(xiàn)值系數(shù)表),,0.8929,0.7972,0.7118,0.6355,0.5674,0.5066,0.4523,,

,凈現(xiàn)值[所得稅前],"5,708.85","-3,214.44",-355.90,"1,045.18","1,620.31","1,881.77","1,680.13","3,051.81",,

,累計凈現(xiàn)值[所得稅前],,"-3,214.44","-3,570.34","-2,525.16",-904.86,976.91,"2,657.04","5,708.85",,

,調(diào)整所得稅（EBIT+I）,"3,388.01",0.00,171.99,425.65,679.30,679.30,679.30,752.45,,

,所得稅后凈現(xiàn)金流量(3-5),"9,963.83","-3,600.00",-618.44,"1,042.71","1,870.35","2,637.17","2,637.17","5,994.86",,

,累計凈現(xiàn)金流量[所得稅后],,"-3,600.00","-4,218.44","-3,175.73","-1,305.37","1,331.80","3,968.97","9,963.83",,

,凈現(xiàn)值[所得稅后],"3,767.15","-3,214.44",-493.02,742.20,"1,188.61","1,496.33","1,335.99","2,711.48",,

,累計凈現(xiàn)值[所得稅后],,"-3,214.44","-3,707.46","-2,965.26","-1,776.65",-280.32,"1,055.68","3,767.15",,

,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):,,,,,,,,,,

,項目投資財務(wù)凈現(xiàn)值(FNPV):ic=,12%,,,萬元,,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(P't):,,,,年,,年,,,計算結(jié)果（參考）保留2位小數(shù)即可,

,,,,,,,,,,所得稅前,所得稅后

,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)值的累計凈現(xiàn)金流量絕對值/下一年度凈現(xiàn)金流量,,,,,,,,4+|-28.42|/3316.48=4.0085,4+|-1305.37|/2637.17=4.4950

,動態(tài)回收期（P't）,（累計凈現(xiàn)金