【正文】 含軟件）　套　11010　合計(jì)　　70３、建設(shè)期利息本項(xiàng)目靜態(tài)投資600萬元，其中：%，%，貸款額200萬元，，%。流動資金估算本項(xiàng)目流動資金項(xiàng)目建設(shè)單位能夠自行調(diào)節(jié)，故不計(jì)入本次擴(kuò)建工程。經(jīng)以上估算，如下表所示：項(xiàng)目投入總資金估算表單位：萬元序號費(fèi)用名稱投資額占總投資估算說明1建設(shè)投資100. %　建設(shè)投資靜態(tài)部分600 %　建筑工程費(fèi)530 %　設(shè)備購置及安裝工程費(fèi)70%　.建設(shè)期利息 %　2項(xiàng)目投入總資金 100. %　三、資金籌措經(jīng)估算“配送中心”，資金來源包括自籌資金、債務(wù)資金和申請國家財(cái)政補(bǔ)助三部分。用于部分工程投資，%。債務(wù)資金除自籌資金外，200萬元資金用銀行貸款解決，用于部分建筑工程投資及設(shè)備購置，%。申請財(cái)政補(bǔ)助資金由于項(xiàng)目單位網(wǎng)絡(luò)經(jīng)營需要大量的資金投入，企業(yè)自籌資金多半用于商品資金，籌措全部資金十分困難，為此向國家申請財(cái)政補(bǔ)助資金100萬元，%，用于部分工程建設(shè)及設(shè)備購置。項(xiàng)目資金籌措如下表所示：項(xiàng)目資金籌措表單位：萬元序號項(xiàng) 目合計(jì)建設(shè)期經(jīng)營期比例12%1總投資 建設(shè)投資600 600 建設(shè)期利息 流動資金 2資金籌措 自有資金 借款200 200 申請資金補(bǔ)助100 100 第十二章 財(cái)務(wù)評價(jià)一、基礎(chǔ)數(shù)據(jù)與參數(shù)選取折舊年限建筑物取30年，設(shè)備取10年，采用直線法折舊。稅費(fèi):商品配送增值稅按小規(guī)模納稅人計(jì)算,稅率為4%,城市維護(hù)建設(shè)費(fèi)按增值稅的5%計(jì)取,教育費(fèi)附加按增值稅的1%計(jì)取，所得稅率為33%。公積金按稅后利潤的10%提取，公益金按5%提取。二、成本費(fèi)用估算 燃料及動力:參照公司原燃料動力消耗,確定年燃料及動力5萬元。工資及福利費(fèi)用：,福利費(fèi)按工資總額14%計(jì)算,。固定資產(chǎn)折舊：本項(xiàng)目固定資產(chǎn)折舊建筑物按30年、設(shè)備按10年計(jì)算，設(shè)備殘值率為5%，詳見附表2（固定資產(chǎn)折舊費(fèi)用估算表）修理費(fèi)：按形成新固定資產(chǎn)的2%提取年修理費(fèi)。財(cái)務(wù)費(fèi)用：(含建設(shè)期利息),%計(jì)算利息。銷售費(fèi)用：主要包括商品配送費(fèi)、廣告宣傳等費(fèi)用,%計(jì)算。（總成本費(fèi)用估算詳見附表3）三、總收入及利潤估算主營業(yè)務(wù)收入 本項(xiàng)目主營業(yè)務(wù)收入是指商品配送的銷售收入2,760萬元。平均利潤總額：平均利潤=主營業(yè)務(wù)收入平均總成本凈利潤：所得稅稅率按利潤總額的33%計(jì)算。凈利潤＝平均利潤所得稅（利潤詳見附表4）四、財(cái)務(wù)評價(jià)指標(biāo)平均投資利潤率: 平均利潤總額 56投資利潤率= —————— 100% = ———100% = % 總投資 平均銷售利潤率: 平均利潤總額 56平均銷售利潤率=—————100% = ————100% =% 平均營業(yè)收入 2,760五、財(cái)務(wù)評價(jià)報(bào)表損益利潤分配表（附表4）項(xiàng)目增量財(cái)務(wù)現(xiàn)金流量表（附表5）借款償還計(jì)劃表（附表6）資金來源與運(yùn)用表（附表7）第十三章 風(fēng)險(xiǎn)分析一．項(xiàng)目主要風(fēng)險(xiǎn)因素識別通過上述的分析研究，本項(xiàng)目主要風(fēng)險(xiǎn)因素在于政策風(fēng)險(xiǎn)、市場風(fēng)險(xiǎn)、財(cái)務(wù)風(fēng)險(xiǎn)、管理風(fēng)險(xiǎn)等。二．風(fēng)險(xiǎn)程度分析1．政策風(fēng)險(xiǎn)本項(xiàng)目的實(shí)施依賴于國家的農(nóng)村物流服務(wù)體系建設(shè)的支持，該政策的調(diào)整和變動將會對本項(xiàng)目帶來風(fēng)險(xiǎn)。2．市場風(fēng)險(xiǎn)農(nóng)村市場各種產(chǎn)品的消費(fèi)量直接影響到本項(xiàng)目日用工業(yè)品的配貨量，繼而影響到企業(yè)收益及農(nóng)牧民收益，因此，項(xiàng)目存在一定的市場風(fēng)險(xiǎn)。3．財(cái)務(wù)風(fēng)險(xiǎn)遵循“微利運(yùn)營”的原則，項(xiàng)目的盈虧平衡點(diǎn)較高，存在財(cái)務(wù)風(fēng)險(xiǎn)。4．管理風(fēng)險(xiǎn)物流配送企業(yè)要求有著嚴(yán)格的物流管理程序，運(yùn)營管理不當(dāng)，直接影響到企業(yè)物流配送，所以在企業(yè)運(yùn)營過程中存在著運(yùn)營管理風(fēng)險(xiǎn)。三．防范和降低風(fēng)險(xiǎn)的對策根據(jù)對各種風(fēng)險(xiǎn)因素及風(fēng)險(xiǎn)程度的分析，項(xiàng)目面臨的主要風(fēng)險(xiǎn)已經(jīng)明確，針對這些風(fēng)險(xiǎn)因素提出如下防范和降低風(fēng)險(xiǎn)的對策。1．增加配貨渠道，保證物流網(wǎng)絡(luò)暢通。2．加強(qiáng)企業(yè)運(yùn)營和信息管理，規(guī)避管理不善帶來的管理風(fēng)險(xiǎn)。3．提高服務(wù)質(zhì)量，增強(qiáng)企業(yè)競爭力。第十四章 項(xiàng)目管理辦法一．公司確定由總經(jīng)理對配送中心項(xiàng)目負(fù)責(zé)，成立項(xiàng)目實(shí)施專門機(jī)構(gòu)—項(xiàng)目辦公室，負(fù)責(zé)項(xiàng)目的規(guī)劃設(shè)計(jì)、安排施工進(jìn)度、監(jiān)督工程質(zhì)量、落實(shí)資金撥付、監(jiān)管資金使用。二．聘請專門機(jī)構(gòu)對項(xiàng)目進(jìn)行科學(xué)規(guī)劃、合理設(shè)計(jì)，對工程質(zhì)量進(jìn)行專業(yè)檢測。三．制定合理可行的項(xiàng)目建設(shè)進(jìn)度2009年6月底前全面完成庫房、辦公房等建設(shè)及各種設(shè)施設(shè)備的購置和安裝調(diào)試任務(wù)，確保配送中心項(xiàng)目的質(zhì)量和如期交付使用。四．對項(xiàng)目建設(shè)工程實(shí)施招投標(biāo)辦法，選用資質(zhì)強(qiáng)、有實(shí)力、信譽(yù)好的建筑企業(yè)施工建設(shè)。鑒定項(xiàng)目施工合同，明確項(xiàng)目建設(shè)的內(nèi)容、標(biāo)準(zhǔn)、進(jìn)度、安全生產(chǎn)責(zé)任、違約責(zé)任等事宜。五．制定《項(xiàng)目實(shí)施管理辦法》，明確管理人員的責(zé)任和任務(wù)，建立與相關(guān)部門的協(xié)調(diào)、聯(lián)席制度，確保對工程質(zhì)量的監(jiān)管和檢測工作及時(shí)到位，保證工程質(zhì)量。六．制定《項(xiàng)目資金管理辦法》，將資金撥付與項(xiàng)目建設(shè)的進(jìn)度、工程質(zhì)量掛鉤，保證資金的使用效果和使用方向。嚴(yán)格執(zhí)行相關(guān)的財(cái)務(wù)制度，實(shí)行專款專用，節(jié)約資金，提高資金利用率。七．制定項(xiàng)目實(shí)施的具體措施，為項(xiàng)目建設(shè)的順利進(jìn)行創(chuàng)造條件。制定和落實(shí)安全生產(chǎn)責(zé)任制，建立施工安全檢查制度，確保整個(gè)項(xiàng)目建設(shè)順利完成。第十五章 結(jié) 論本項(xiàng)目不但具備良好的經(jīng)濟(jì)效益，同時(shí)社會效益也非常顯著。由于本項(xiàng)目充分結(jié)合翁旗的“十一五”計(jì)劃和農(nóng)村牧區(qū)的經(jīng)濟(jì)布局，科學(xué)合理。通過項(xiàng)目實(shí)施將大大增強(qiáng)農(nóng)村牧區(qū)現(xiàn)代流通網(wǎng)絡(luò)的物流配送能力，提高農(nóng)村牧區(qū)連鎖經(jīng)營網(wǎng)點(diǎn)的現(xiàn)代化管理水平，促進(jìn)農(nóng)村牧區(qū)經(jīng)濟(jì)繁榮和社會發(fā)展，提升消費(fèi)檔次，降低消費(fèi)成本，改善消費(fèi)環(huán)境，實(shí)現(xiàn)連鎖網(wǎng)絡(luò)“一網(wǎng)多用，雙向物流”的綜合服務(wù)功能。方便、快捷的為農(nóng)牧民提供質(zhì)優(yōu)、價(jià)廉的生產(chǎn)、生活用品，解決群眾的買難賣難的問題。本項(xiàng)目設(shè)計(jì)科學(xué)、定位清晰，建議本項(xiàng)目能按規(guī)劃執(zhí)行，為社會主義新農(nóng)村建設(shè)做出積極的貢獻(xiàn)。球還是水球？The Wayle is a small river that cuts across the park near my home. I like sitting by the Wayle on fine afternoons. It was warm last Sunday, so I went and sat on the river bank as usual. Some children were playing games on the bank and there were some people rowing on the river. Suddenly, one of the children kicked a ball very hard and it went towards a passing boat. Some people on the bank called out to the man in the boat, but he did not hear them. The ball struck him so hard that he nearly fell into the water. I turned to look at the children, but there weren39。t any in sight: they had all run away! The man laughed when he realized what had happened. He called out to the children and threw the ball back to the bank. Lesson31 Success story 成功者的故事Yesterday afternoon Frank Hawkins was telling me about his experiences as a young man. Frank is now the head of a very large business pany, but as a boy he used to work in a small shop. It was his job to repair bicycles and at that time he used to work fourteen hours a day. He saved money for years and in 1938 he bought a small workshop of his own. During the war Frank used to make spare parts for aeroplanes. At that time he had two helpers. By the end of the war, the small workshop had bee a large factory which employed seven hundred and twentyeight people. Frank smiled when he remembered his hard early years and the long road to success. He was still smiling when the door opened and his wife came in. She wanted him to repair their son39。s bicycle! Lesson32 Shopping made easy 購物變得很方便People are not so honest as they once were. The temptation to steal is greater than ever beforeespecially in large shops. A detective recently watched a welldressed woman who always went into a large store on Monday mornings. One Monday, there were fewer people in the shop than usual when the woman came in, so it was easier for the detective to watch her. The woman first bought a few small articles. After a little time, she chose one of the most expensive dresses in the shop and handed it to an assistant who wrapped it up for her as quickly as possible. Then the woman simply took the parcel and walked out of the shop without paying. When she was arrested, the detective found out that the shopassistant was her daughter. The girl39。 gave39。 her mother a free dress once a week !lesson33 Out of the darkness 沖出黑暗Nearly a week passed before the girl was able to explain what had happened to her. One afternoon she set out from the coast in a small boat and was caught in a storm. Towards evening, the boat struck a rock and the girl jumped into the sea. Then she swam to the shore after spending the whole night in the water. During that time she covered a distance of eight miles. Early next morning, she saw a light ahead. She knew she was near the shore because the light was high up on the cliffs. On arriving at the shore, the girl struggled up the cliff towards the light she had seen. That was all she remembered. When she woke up a day later, she found herself in hospital.160