【正文】 　　 職工宿舍及食堂 　　　 場(chǎng)區(qū)硬化 　　　 綠化 　　　 大門(mén) 　　　 管網(wǎng)建設(shè) 　 　 機(jī)器設(shè)備　 　　 2工程其他費(fèi)用　　　 土地使用費(fèi)　　　 勘察設(shè)計(jì)費(fèi)　　　 前期準(zhǔn)備費(fèi)　　　 建設(shè)單位管理費(fèi)　　　 辦公及生活家具購(gòu)置費(fèi)　　　 生產(chǎn)人員培訓(xùn)費(fèi)　　　 3預(yù)備費(fèi)　　　 4流動(dòng)資金　　　 5總資金　　　　 資金全部來(lái)自企業(yè)自籌。第十二章 經(jīng)濟(jì)評(píng)價(jià) 編制依據(jù)本工程經(jīng)濟(jì)評(píng)價(jià)按照國(guó)家計(jì)委、建設(shè)部“計(jì)投資[1993]530號(hào)文件”及國(guó)家有關(guān)文件的精神，根據(jù)國(guó)家計(jì)劃委員會(huì)、建設(shè)部發(fā)布的《建設(shè)項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)方法與參數(shù)(第二版)》的要求，參照《建設(shè)項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)方法與參數(shù)應(yīng)用講座》、《投資項(xiàng)目經(jīng)濟(jì)咨詢?cè)u(píng)估指南》、《投資項(xiàng)目可行行研究指南》并結(jié)合實(shí)際情況進(jìn)行編制。財(cái)務(wù)評(píng)價(jià)是根據(jù)國(guó)家現(xiàn)行財(cái)務(wù)制度和價(jià)格的條件下，從排水管理機(jī)構(gòu)的財(cái)務(wù)角度分析、測(cè)算項(xiàng)目的費(fèi)用及效益，考察項(xiàng)目的獲利能力、償還能力和外匯效果等財(cái)務(wù)狀況，以判別項(xiàng)目在財(cái)務(wù)上的可行性。 財(cái)務(wù)評(píng)價(jià)u 項(xiàng)目計(jì)算期：依據(jù)項(xiàng)目使用期較長(zhǎng)的特點(diǎn)，項(xiàng)目計(jì)算期按16年計(jì)算，其中建設(shè)期1年，運(yùn)營(yíng)期15年。u 能源消耗費(fèi)：，；水費(fèi)按全年用水量為1920m3，；u 工資及福利費(fèi)：全廠定員10人，21000元/。u 修理維護(hù)費(fèi)：折舊費(fèi)%=1萬(wàn)元u 固定資產(chǎn)折舊：取殘值率為5%，建筑物按照50年計(jì)算，設(shè)備按照15年計(jì)算。采用直線折舊法計(jì)算。u 所得稅：按利潤(rùn)總額的25%計(jì)算。u 所需總成本詳見(jiàn)附表《總成本費(fèi)用表》。u 。u 資金來(lái)源為：企業(yè)自籌。u 詳見(jiàn)附表投資計(jì)劃與資金籌措表。對(duì)于該項(xiàng)目，以以往工作情況進(jìn)行預(yù)測(cè)。財(cái)務(wù)平衡及財(cái)務(wù)盈利性分析財(cái)務(wù)現(xiàn)金流量表系將全部投資或自籌資金作為計(jì)算基礎(chǔ)，用于計(jì)算全部投資所得財(cái)務(wù)內(nèi)部收益率(FIRR)，財(cái)務(wù)凈現(xiàn)值(FNPV)及投資回收期等評(píng)價(jià)指標(biāo)，考察項(xiàng)目全部投資及自有資金的盈利能力。損益表反映項(xiàng)目計(jì)算期內(nèi)，各年利潤(rùn)額、所得稅及稅后利潤(rùn)的分配情況，用以計(jì)算投資利潤(rùn)率和資本金利潤(rùn)率等指標(biāo)。各項(xiàng)經(jīng)濟(jì)指標(biāo)見(jiàn)下表：財(cái)務(wù)經(jīng)濟(jì)指標(biāo)匯總表項(xiàng)目計(jì)算值稅前財(cái)務(wù)內(nèi)部收益率%稅前財(cái)務(wù)凈現(xiàn)值稅前投資回收期投資利潤(rùn)率%投資利稅率%財(cái)務(wù)內(nèi)部收益率反映項(xiàng)目以每年的凈收益歸還投資以后，所能獲得的最大投資利息率。財(cái)務(wù)基準(zhǔn)收益率是建設(shè)項(xiàng)目評(píng)價(jià)財(cái)務(wù)內(nèi)部收益率指標(biāo)的基準(zhǔn)判據(jù)，是行業(yè)內(nèi)投資資金的邊界收益率。本項(xiàng)目的財(cái)務(wù)內(nèi)部收益率大于基準(zhǔn)收益率10%，凈現(xiàn)值大于0；全部投資的靜態(tài)回收期小于行業(yè)基準(zhǔn)值，說(shuō)明項(xiàng)目投資能夠在規(guī)定的時(shí)間內(nèi)得到回收。據(jù)此判定項(xiàng)目在財(cái)務(wù)上可行。不確定分析工程項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)所采用的數(shù)據(jù)，除來(lái)源于現(xiàn)行的切合實(shí)際的資料外，尚存在一定程度的不確定性。為分析不確定因素對(duì)財(cái)務(wù)評(píng)價(jià)指標(biāo)的影響程度，需進(jìn)行敏感性分析。敏感性分析的目的是找出項(xiàng)目的敏感因素，并確定其敏感程度，已預(yù)測(cè)項(xiàng)目承擔(dān)的風(fēng)險(xiǎn)。結(jié)合本項(xiàng)目的具體情況，確定固定資產(chǎn)投資、水價(jià)及經(jīng)營(yíng)成本三個(gè)要素，變化幅度為177。20%、177。15%、177。10%、和177。5%時(shí)，財(cái)務(wù)內(nèi)部收益率的影響程度見(jiàn)敏感性分析數(shù)據(jù)表及格敏感性分析圖:敏感性分析數(shù)據(jù)表分析因素財(cái)務(wù)內(nèi)部收益率(%)變動(dòng)因素20%15%10%5%基本值5%10%15%20%固定資產(chǎn)投資經(jīng)營(yíng)成本收入狀況計(jì)算結(jié)果表明：銷售收入的變化對(duì)財(cái)務(wù)內(nèi)部收益率影響較大，因此制定合理的排放收費(fèi)標(biāo)準(zhǔn)是項(xiàng)目可行的關(guān)鍵，同時(shí)也應(yīng)控制固定資產(chǎn)投資和降低經(jīng)營(yíng)成本。經(jīng)濟(jì)評(píng)價(jià)結(jié)論通過(guò)財(cái)務(wù)各項(xiàng)綜合分析，%，高于基準(zhǔn)收益率10%，在計(jì)算期內(nèi)能夠按規(guī)定收回投資，表明項(xiàng)目有償還能力；根據(jù)不確定分析，項(xiàng)目具有抗風(fēng)險(xiǎn)能力，因此項(xiàng)目在財(cái)務(wù)上可行。項(xiàng)目的財(cái)務(wù)評(píng)價(jià)可行，效益顯著，因此本項(xiàng)目在經(jīng)濟(jì)上是可行的。第十三章 結(jié)論項(xiàng)目的建設(shè)從經(jīng)濟(jì)效益分析，項(xiàng)目盈利狀況良好，抗風(fēng)險(xiǎn)能力較強(qiáng)，并隨著經(jīng)濟(jì)的發(fā)展，城市汽車保有量的迅速增加，企業(yè)的營(yíng)業(yè)收入也必將增加。從社會(huì)效益分析，隨著汽車數(shù)量的不斷增加，汽車修理已經(jīng)成為社會(huì)中不可或缺的組成部分。同時(shí)，項(xiàng)目的建設(shè)能夠拓寬當(dāng)?shù)氐木蜆I(yè)渠道，改善下新?tīng)I(yíng)村的就業(yè)環(huán)境，為當(dāng)?shù)氐哪贻p人提供新的就業(yè)機(jī)會(huì)。在項(xiàng)目的建設(shè)的技術(shù)分析，可知：交通方便，車流量大，利于企業(yè)的經(jīng)營(yíng)建設(shè)，基礎(chǔ)設(shè)施齊全，利于項(xiàng)目的建設(shè)；不會(huì)造成環(huán)境污染，起到環(huán)境的保護(hù)作用；勞動(dòng)資源豐富，利于企業(yè)員工的雇傭。綜上分析，項(xiàng)目的建設(shè)無(wú)論是經(jīng)濟(jì)效益還是社會(huì)效益都是可行的。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(kāi)頭的年齡已經(jīng)到了尾聲?；蛟S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(guò)成了同一天的樣子；或許是追溯過(guò)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(lái)，思緒一直很凌亂，在腦海中不斷糾纏?？傆X(jué)得自己自己似乎應(yīng)該去做點(diǎn)什么，或者寫(xiě)點(diǎn)什么。二十年的人生軌跡深深淺淺，突然就感覺(jué)到有些事情，非做不可了。