【文章內(nèi)容簡介】 160 160 五 項(xiàng)目總投資 1117 106 530 100 六 占投資比例（ %） 100 資金籌措 本項(xiàng)目固定資產(chǎn)投資 萬元，其中招商引資 專業(yè)好文檔 萬元 , 流動(dòng)資金投資 4000萬元，全部招商引資。 資金籌措及分年投資計(jì)劃 表 8— 2 序號(hào) 項(xiàng) 目 資金合計(jì) 分年投資計(jì)劃 第一年 第二年 第三年 第四年 1 固定資產(chǎn)投資 1500 招商引資 1500 地方財(cái)政配套 / / / 企業(yè)自籌 / / / 2 流動(dòng)資金投資 4000 800 2800 400 招商引資 4000 800 2800 400 3 項(xiàng)目總投資 1500 2800 400 第九章 財(cái)務(wù)評(píng)價(jià) 測算依據(jù) (1)產(chǎn)量 :根據(jù)項(xiàng)目產(chǎn)品工藝特點(diǎn)，本項(xiàng)目建成投產(chǎn)后，第一年達(dá)到設(shè)計(jì)能力的 20%，第二年達(dá)到 70%,第三年及以后每年全部達(dá)產(chǎn)。 （ 2）產(chǎn)品價(jià)格：根據(jù)目前水平測算，野葡萄酒各品種加權(quán)平均銷價(jià)為 30000元 /噸。 （ 3）銷售稅金及附加：本項(xiàng)目產(chǎn)品屬高消費(fèi)產(chǎn)品，年銷售稅金及附加按綜合稅率 25%計(jì)算。 （ 4）折舊。本項(xiàng)目固定資產(chǎn)折舊年限 13 年，殘值率 3%，固定資產(chǎn)綜合折舊率為 %。 （ 5）管理費(fèi)用：技術(shù)轉(zhuǎn)讓費(fèi)根據(jù)協(xié)議按銷售收入的 %提取，其它管理費(fèi)按銷售收入 %計(jì)算。 專業(yè)好文檔 （ 6）利率： 本項(xiàng)目為招商引資項(xiàng)目 ,不計(jì)算利率。 數(shù)據(jù)測算 （ 1）銷售收入、利潤及稅金：該項(xiàng)目建成達(dá)產(chǎn)后年銷售收入為 30000 萬元，銷售稅金及附加為 7500 萬元，新增利潤總額為，可供分配利潤 。 （ 2）總 成本費(fèi)用：本項(xiàng)目年均總成本費(fèi)用為 ，其中固定成本 萬元，可變成本為 萬元，經(jīng)營成本。 財(cái)務(wù)效益分析 （ 1）投資利潤率 正常年份利潤總額 ————————— 100%= —————— 100%=% 全部投資 （ 2）投資利稅率 正常年份利稅總額 +7500 ————————— 100%= —————— 100%=% 全部投資 (3)成本利潤率 正常年份利稅總額 ————————— 100%= —————— 100%=% 正常年份經(jīng)營成本 專業(yè)好文檔 （ 4）銷售利潤率 正常年份利潤總額 ————————— 100%= —————— 100%=% 銷售收入 30000 （ 5）投資回收期及財(cái)務(wù)凈現(xiàn)值 本項(xiàng)目投資回收期為 4年，財(cái)務(wù)凈現(xiàn)值為 。 （ 6）內(nèi)部收益率 本項(xiàng)目全部投資的內(nèi)部收益率為 %。 經(jīng)濟(jì)效益分析 該項(xiàng)目投產(chǎn)后，年可實(shí)現(xiàn)折舊 ，工資及福利費(fèi) 980萬元，銷售稅金及附加 7500萬元，利潤 ，合計(jì)正常年度的國民純收入為 ，則投資純收入率為 =————— 100%=% 不確定性分析 經(jīng)測算，年固定成本為 萬元，可變成本為 萬元，銷售收入為 30000 萬元，銷售稅金及附加為 7500 萬元，據(jù)此分析該項(xiàng)目的盈虧平衡點(diǎn)為： 年固定成本 BEP=———————————————— 100% 銷售收入 可變成本 銷售稅金及 附加 專業(yè)好文檔 =——————————— 100% =% 即野葡萄酒年產(chǎn)量達(dá)到設(shè)計(jì)能力的 %，也就是年產(chǎn)量達(dá)到1940 噸時(shí)，企業(yè)便可保本，本項(xiàng)目的安全系數(shù)為（ 100001940）/10000 100%=%，說明該項(xiàng)目有較強(qiáng)的抗風(fēng)險(xiǎn)能力。 社會(huì)效益分析 本項(xiàng)目建成后，不僅有很高的經(jīng)濟(jì)效益，同時(shí)又有很好的社會(huì)效益。 （ 1）可充分利用地方資源，有效保護(hù)和改善生態(tài)環(huán)境； （ 2）農(nóng)民年可增收 2021萬元 ，解決農(nóng)民脫貧問題； （ 3）每年可為鄖西提供地方財(cái)政收入 ； （ 4）可安置下崗職工 500人； （ 5）帶動(dòng)其它相關(guān)產(chǎn)業(yè)的發(fā)展，如印刷、包裝、運(yùn)輸?shù)取? 結(jié)論：本項(xiàng)目可行，請(qǐng)有關(guān)部門給予支持。 專業(yè)好文檔 項(xiàng)目年均成本及損益測算表 表 9— 1 序號(hào) 項(xiàng) 目 總成本及效益 (萬元 /10000 噸 ) 單位成本及效益 （元 /噸） 1 產(chǎn)品制造成本 外購原材料 外購燃料動(dòng)力 110 110 工資及福利費(fèi) 980 980 折舊費(fèi) 修理費(fèi) 租賃費(fèi) 其它制造費(fèi)用 1200 1200 2 管理費(fèi)用 1880 1880 技術(shù)轉(zhuǎn)讓費(fèi) 500 500 攤銷費(fèi) 其它管理費(fèi) 1380 1380 3 財(cái)務(wù)費(fèi)用 300 300 其它財(cái)務(wù)費(fèi)用 300 300 4 銷售費(fèi)用 2400 2400 5 總成本費(fèi)用 其中： 固定成本 可變成本 6 經(jīng)營成本 7 銷售收入 30000 30000 8 銷售稅金及附加 7500 7500 9 利潤總額 10 所得稅 33% 11 可分配利潤 專業(yè)好文檔 Editor39。s note: Judson Jones is a meteorologist, journalist and photographer. He has freelanced with CNN for four years, covering severe weather from tornadoes to typhoons. Follow him on Twitter: @jnjonesjr (CNN) I will always wonder what it was like to huddle around a shortwave radio and through the crackling static from space hear the faint beeps of the world39。s first satellite Sputnik. I also missed watching Neil Armstrong step foot on the moon and the first space shuttle take off for the stars. Those events were way before my time. As a kid, I was fascinated with what goes on in the sky, and when NASA pulled the plug on the shuttle program I was heartbroken. Yet the privatized space race has renewed my childhood dreams to reach for the stars. As a meteorologist, I39。ve still seen many important weather and space events, but right now, if you were sitting next to me, you39。d hear my foot tapping rapidly under my desk. I39。m anxious for the next one: a space capsule hanging from a crane in the New Mexico desert. It39。s like the set for a Gee Lucas movie floating to the edge of space. You and I will have the chance to watch a man take a leap into an unimaginable free fall from the edge of space live. The (lack of) air up there Watch man jump from 96,000 feet Tuesday, I sat at work glued to the live stream of the Red Bull Stratos Mission. I watched the balloons positioned at different altitudes in the sky to test the winds, knowing that if they would just line up in a vertical straight line we would be go for launch. I feel this mission was created for me because I am also a journalist and a photographer, but above all I live for taking a leap of faith the feeling of pushing the envelope into uncharted territory. The guy who is going to do this, Felix Baumgartner, must have that same feeling, at a level I will never reach. However, it did not stop me from feeling his pain when a gust of swirling wind kicked up and twisted the partially filled balloon that would take him to the upper end of our atmosphere. As soon as the 40acre balloon, with skin no thicker than a dry cleaning bag, scraped the ground I knew it was over. How claustrophobia almost grounded supersonic skydiver 專業(yè)好文檔 With each twist, you could see the wrinkles of disappointment on the face of the current record holder and cap (capsule munications), Col. Joe Kittinger. He hung his head low in mission control as he told Baumgartner the disappointing news: Mission aborted. The supersonic descent could happen as early as Sunday. The weather plays an important role in this mission. Starting at the ground, conditions have to be very calm winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our daytoday weather lives. It will climb higher than the tip of Mount Everest ( miles/ kilometers), drifting even higher than the cruising altitude of mercial airliners ( miles/ kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause), he can expect a lot of turbulence. The balloon will slowly drift to the edge of space at 120,000 feet ( miles/ kilometers). Here, Fearless Felix will unclip. He will roll back the door. Then, I would assume, he will slowly step out onto something resembling an Olympic