【正文】 其它2現(xiàn)金流出建設(shè)投資流動資金增值稅及附加經(jīng)營成本所得稅減：折舊3凈現(xiàn)金流量4累計現(xiàn)金流量 內(nèi)部收益率計算單位：萬元年份建設(shè)期投產(chǎn)期達 產(chǎn) 運 營 期12345678915凈現(xiàn)金流量85%貼息率貼現(xiàn)系數(shù)貼現(xiàn)凈現(xiàn)值累計貼現(xiàn)凈現(xiàn)值80%貼現(xiàn)率貼現(xiàn)系數(shù)貼現(xiàn)凈現(xiàn)值累計貼現(xiàn)凈現(xiàn)值 財務(wù)評價指標(biāo)指 標(biāo)計 算 依 據(jù)內(nèi)部收益率%80%+(85%80%)247。(+)投資利潤率%年均總利潤247?？偼顿Y動態(tài)投資回收期(21)+247。凈現(xiàn)金流量現(xiàn)金流入現(xiàn)金流出貼現(xiàn)現(xiàn)金流量貼現(xiàn)率12%從以上分析可以看出，各項財務(wù)指標(biāo)為：投資利潤率：%投資利稅率：%銷售凈利率：%企業(yè)內(nèi)部收益率（IRR）：%動態(tài)投資回收期：2年（不含建設(shè)期）凈現(xiàn)金流量：貼現(xiàn)現(xiàn)金流量（IC=12%）：流動比率：速動比率：本項目財務(wù)分析的各項指標(biāo)均優(yōu)于月行業(yè)基準(zhǔn)值。該項目投資利潤率高、投資回收期短。項目產(chǎn)品（通用清潔燃料）是綠色替代石油產(chǎn)品，應(yīng)用廣泛、市場廣大、經(jīng)濟效益好，具有很強的抗風(fēng)險能力，市場發(fā)展前景十分廣闊。同時，也能拉動相關(guān)行業(yè)的發(fā)展，增加勞動就業(yè)機會，創(chuàng)造良好社會效益，有效地緩解石油產(chǎn)品供需緊張矛盾、彌補我國石油缺口、改善和保護環(huán)境、進一步推動我國經(jīng)濟。第十章 項目風(fēng)險及敏感性分析一、投資決策風(fēng)險分析，其中34698萬元（占63%）固定資產(chǎn)投資沒有風(fēng)險。該項目只是做大做小的問題，不會造成損失。土地、廠房的投入，還具有一定的增值潛力。根據(jù)資產(chǎn)投向分析如下：單位：萬元土地使用權(quán)費6,120中外合資企業(yè)可享受地價和地稅優(yōu)惠，具有較大的增值潛力知識產(chǎn)權(quán)沒有列為投入據(jù)北京權(quán)威資產(chǎn)評估部門評估：通用清潔燃料專利價值為900多億元人民幣設(shè)備9430均屬常用設(shè)備，使用壽命長，轉(zhuǎn)讓或轉(zhuǎn)產(chǎn)均可充分利用。廠房、加油站、鐵路專用線10680具有很大的資產(chǎn)增值潛力。流動資金20302在經(jīng)營初期以銷定產(chǎn)，不會造成很大損失，原材料本身具有保值與增值的潛力。二、項目經(jīng)營風(fēng)險分析平均盈虧平衡分析法，分析如下：項 目單位產(chǎn)品銷售價格萬元單位變動成本萬元固定成本萬元增值稅進項稅額萬元增值稅及附加萬元單位邊際利潤萬元盈虧平衡點的產(chǎn)量噸固定成本247。產(chǎn)品單位邊際利潤247。≈40019盈虧平衡點的價格萬元(固定成本247。年產(chǎn)總量+單位變動成本)(1+17%)單位進項稅額(247。50萬+)(1+17%)－≈三、結(jié)論由以上分析可知：（一）當(dāng)價格為6500元/噸時，盈虧平衡點的產(chǎn)量約為40019噸，即產(chǎn)量為40019噸時開始盈利，能承受較大的市場需求變化風(fēng)險。（二）當(dāng)產(chǎn)量為達到設(shè)計要求（50萬噸）時，，能承受較大的降價幅度。因此，本項目有較強的抗風(fēng)險能力，投資風(fēng)險較小。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)瞬即逝的很多個不同的日子過成了同一天的樣子；或許是追溯過去，對自己那些近乎偏執(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)該去做點什么，或者寫點什么。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