【正文】 200080000年利潤總額= 財(cái)務(wù)盈利能力分析 靜態(tài)指標(biāo)投資利潤率： 投資利潤率=年利潤總額/總投資額*100%=% 動(dòng)態(tài)指標(biāo)凈現(xiàn)值(NPV)：內(nèi)部收益率(IRR)：IRR=%，大于標(biāo)準(zhǔn)內(nèi)部投資收益率，故項(xiàng)目方案可行。NPV=402280萬元序號(hào)項(xiàng)目名稱數(shù)據(jù)1投資利潤率（第4年）2投資利稅率（第4年）3凈現(xiàn)值4內(nèi)部收益率5盈虧平衡點(diǎn)產(chǎn)量Q*(萬噸/年)6盈虧平衡點(diǎn)格P* (元/噸)7盈虧平衡點(diǎn)生產(chǎn)能力利用率 不確定性分析 盈虧平衡分析該分析方法是通過分析產(chǎn)品產(chǎn)量、成本和盈利之間的關(guān)系，找出方案盈利和虧損在產(chǎn)量、單價(jià)、成本等方面的臨界點(diǎn)，以判斷不確定性因素對(duì)方案經(jīng)濟(jì)效果的影響程度，說明方案實(shí)施的風(fēng)險(xiǎn)大小。該臨界點(diǎn)為盈虧平衡點(diǎn)BEP。盈虧平衡點(diǎn)BEP的表達(dá)方式有：盈虧平衡點(diǎn)產(chǎn)量Q*=Cf/(PCv)盈虧平衡點(diǎn)生產(chǎn)能力利用率E= Q*/Q0100%盈虧平衡點(diǎn)價(jià)格P*= Cv+ Cf/ Q0產(chǎn)量允許的降低率為：1Q*/Q0=%價(jià)格允許的降低率為：1P*/P=%由此可以看出，在其他條件不變時(shí)，%，項(xiàng)目就不會(huì)發(fā)生虧損。同樣，%而不發(fā)生虧損。%，說明該項(xiàng)目投產(chǎn)后盈利可能性大，且適應(yīng)市場(chǎng)變化的能力強(qiáng)，抗風(fēng)險(xiǎn)能力強(qiáng)。第9章 效益分析 環(huán)境效益在化工生產(chǎn)過程中，或多或少都會(huì)產(chǎn)生一些廢氣、廢渣和廢液，而“三廢”的產(chǎn)生對(duì)環(huán)境會(huì)造成一定的污染和破壞。這是目前眾多化工廠要面對(duì)和解決的一大難題：在保證產(chǎn)品經(jīng)濟(jì)效益的同時(shí)，又要盡量做到零排放零污染，形成經(jīng)濟(jì)效益、社會(huì)效益和環(huán)境效益的協(xié)調(diào)統(tǒng)一。普通化工廠在處理“三廢”問題中往往要付出相當(dāng)?shù)拇鷥r(jià)，這對(duì)于企業(yè)的生產(chǎn)效益相當(dāng)不利，故各企業(yè)都在尋找一種途徑能達(dá)到綠色生產(chǎn)，做到零排放，達(dá)到效益與環(huán)保的雙贏。在整個(gè)工藝流程當(dāng)中，充分利用所有原料及所生成的產(chǎn)物，減少對(duì)環(huán)境廢氣、廢渣、廢水的排放，尤其是對(duì)水的循環(huán)處理利用，經(jīng)處理后可使工業(yè)廢水達(dá)到排放標(biāo)準(zhǔn)。所產(chǎn)生的氣體經(jīng)過多次分離利用，大大減少了直接排放的廢氣量。 社會(huì)效益本項(xiàng)目的建設(shè)可以為西北地區(qū)生產(chǎn)丙烯下游產(chǎn)品的廠家打下堅(jiān)實(shí)的基礎(chǔ)，滿足國內(nèi)部分需求，并為促進(jìn)當(dāng)?shù)鼗さ陌l(fā)展作出貢獻(xiàn)。本項(xiàng)目的建立，可增加當(dāng)?shù)鼐蜆I(yè)崗位，提供部分就業(yè)機(jī)會(huì)，緩解就業(yè)壓力，從而減緩企業(yè)和社會(huì)的負(fù)擔(dān)，并能吸引技術(shù)人員，發(fā)展技術(shù)。本項(xiàng)目的建設(shè)，不僅能使西北化工類產(chǎn)品增加產(chǎn)品種類，增加經(jīng)濟(jì)收入，提高市場(chǎng)競(jìng)爭力，而且能促進(jìn)當(dāng)?shù)亟?jīng)濟(jì)發(fā)展，有利于環(huán)境保護(hù)，為發(fā)展當(dāng)?shù)亟?jīng)濟(jì)增加地區(qū)財(cái)政收入作出貢獻(xiàn)，具有良好的社會(huì)效益和經(jīng)濟(jì)效益?？偼顿Y額（萬元）總成本費(fèi)用（萬元）銷售收入（萬元）63021100000年份各年凈收入123456789104凈利潤18279萬元5凈利潤率6毛利潤率7內(nèi)部收益率8產(chǎn)品盈虧平衡9生產(chǎn)能力利用率%g an employment tribunal claimEmployment tribunals sort out disagreements between employers and employees.You may need to make a claim to an employment tribunal if: you don39。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly.For more information about dismissal and unfair dismissal, seeDismissal.You can make a claim to an employment tribunal, even if you haven39。tappealedagainst the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any pensation awarded to you as a result of your failure to appeal.Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept it.If you are worried about how the time limits apply to you, take advice from one of the organisations listed underFurther help.Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation.Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the organisations listed underFurther help.If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as adamagesbased agreement. In England and Wales, your solicitor can39。t charge you more than 35% of your pensation if you win the case.If you are thinking about signing up for a damagesbased agreement, you should make sure you39。re clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by , click onnearest CAB.For more information about making a claim to an employment tribunal, seeEmployment tribunals.The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport.For me it39。s about how he felt and I would like to speak to him first to find out what his experience was.Uefa hasopened disciplinary proceedings against CSKAfor the racist behaviour of their fans duringCity39。s 21 win.Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions.CSKA said they were surprised and disappointed by Toure39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA.Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life became the appearance of the same day。 May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of life trajectory deeply shallow, suddenly feel something, do it.　　一字開頭的年齡已經(jīng)到了尾聲。或許是愧疚于自己似乎把轉(zhuǎn)瞬即逝的很多個(gè)不同的日子過成了同一天的樣子；或許是追溯過去，對(duì)自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來，思緒一直很凌亂，在腦海中不斷糾纏?？傆X得自己自己似乎應(yīng)該去做點(diǎn)什么，或者寫點(diǎn)什么。二十年的人生軌跡深深淺淺，突然就感覺到有些事情，非做不可了。The end of our life, and can meet many things really do?　　而窮盡我們的一生，又能遇到多少事情是真正地非做不可？During my childhood, think lucky money and new clothes are necessary for New Year, but as the advance of the age, will be more and more found that those things are optional。 Junior high school, thought to have a crush on just means that the real growth, but over the past three years later, his writing of alumni in peace, suddenly found that isn39。t really grow up, it seems is not so important。 Then in high school, think don39。t want to give vent to out your inner voice can be in the high school children of the feelings in a period, but was eventually infarction when graduation party in the throat, later again stood on the pitch he has sweat profusely, looked at his thrown a basketball