【正文】 大宇2203鑿巖機(jī)臺248開山1004空壓機(jī)臺13312m3電動5變壓器臺144400KVA6裝載機(jī)臺188成工507鄂式破碎機(jī)臺120206009008反擊式破碎機(jī)臺1181812139振動篩臺1151510皮帶運(yùn)輸機(jī)臺932711電動機(jī)臺41均價(jià)三環(huán)保設(shè)施12四其它五流動資金10合計(jì)250第二節(jié) 資金籌措方式項(xiàng)目總投資額250萬元，資金來源為項(xiàng)目業(yè)主自籌。第十四章 財(cái)務(wù)評價(jià)第一節(jié) 指標(biāo)計(jì)算銷售收入當(dāng)?shù)厮槭N售價(jià)格為20元／噸(坑口價(jià))，年銷售10萬噸，銷售收入為200萬元。 稅金 稅費(fèi)按國家或地方政府規(guī)定執(zhí)行，產(chǎn)品銷售稅金及附加包括資源稅、增值稅、城建維護(hù)費(fèi)和教育附加費(fèi)。其中：增值稅為12萬元（按銷售價(jià)的6%計(jì)?。唬ò丛鲋刀惖?%計(jì)?。?；（按增值稅的3%計(jì)?。?；資源稅5萬元（／噸計(jì)算）。生產(chǎn)成本生產(chǎn)成本主要由主輔材用量，動力消耗，人工工資三部分組成，包括炸藥、雷管、導(dǎo)火線、釬頭、鋼釬、機(jī)柴油、電耗、小修理、工資等。其中：采礦每噸直接生產(chǎn)成本8元；破碎成本為每噸5元；裝車費(fèi)每噸1元。合計(jì)直接生產(chǎn)成本為每噸14元。管理費(fèi)用包括管理人員工資、辦公費(fèi)、其他管理費(fèi)用等。詳見下表141管理費(fèi)用計(jì)算表。表141 管理費(fèi)用計(jì)算表序號項(xiàng) 目單位成本（元/噸）總成本（萬元）備 注1工資及福利費(fèi)6415000/人年2技術(shù)服務(wù)費(fèi)3辦公費(fèi)用4主管部門管理費(fèi)15銷售費(fèi)用5小 計(jì)經(jīng)測算。詳見下表14—2企業(yè)采礦成本計(jì)算。表142企業(yè)采礦成本費(fèi)用估算表序號成本項(xiàng)目單位成本(元／噸)年總成本(萬元／年)備 注1采礦8802破碎 5503輔助人員工資4裝載機(jī)費(fèi)1105維修費(fèi)6折舊費(fèi)7企業(yè)管理費(fèi)合 計(jì)利潤總額銷售收入扣除生產(chǎn)成本以及銷售稅金及附加后，=22萬元。 凈利潤項(xiàng)目所得稅按利潤總額的25%計(jì)算。詳見下表143財(cái)務(wù)分析表。表143 財(cái)務(wù)分析表序號項(xiàng) 目年產(chǎn)量（萬噸）單價(jià)金額（元/噸）年發(fā)生額（萬元）一產(chǎn)品銷售收入 1020200二總成本費(fèi)用10三稅金及附加101增值稅10122城建維護(hù)費(fèi)103教育附加費(fèi)104資源稅105五利潤總額1022六所得稅10七凈利潤10第二節(jié) 效益評價(jià)企業(yè)建成投產(chǎn)后，，并可安排一定數(shù)量的人員就業(yè)，具有較好的社會效益和經(jīng)濟(jì)效益。第十五章 研究結(jié)論與建議第一節(jié) 結(jié)論市場情況評價(jià)隨著國家西部開發(fā)戰(zhàn)略的實(shí)施，以及國家擴(kuò)大內(nèi)需，拉動經(jīng)濟(jì)增長政策的實(shí)行，國家、省、地方加大了基礎(chǔ)設(shè)施工程建設(shè)投資，各地的大中型基礎(chǔ)設(shè)施工程建設(shè)相繼展開，需要消耗大量的建筑裝飾材料，加之礦山資源可靠、礦石質(zhì)量較好、交通運(yùn)輸方便，因此該廠產(chǎn)品銷路情況良好。該企業(yè)定能以優(yōu)質(zhì)產(chǎn)品服務(wù)用戶，取得良好的經(jīng)濟(jì)效益。礦山財(cái)務(wù)評價(jià) ／噸，，可見該礦石開采項(xiàng)目有比較可觀的經(jīng)濟(jì)效益。 綜合評價(jià) 某石料廠開采的礦石符合建筑用石料和修筑公路質(zhì)量要求，根據(jù)礦山的實(shí)際條件和礦體賦存條件確定為山坡露天開采，采用側(cè)翼式公路汽車運(yùn)輸開拓方式和中深孔爆破采礦方法，符合小規(guī)模礦山企業(yè)實(shí)際。隨著國民經(jīng)濟(jì)的發(fā)展，國家加大了對基礎(chǔ)原材料的需求，該項(xiàng)目產(chǎn)品憑著便利的區(qū)位優(yōu)勢獲得較好的市場，且產(chǎn)品用戶可靠，測算的投資效益較好，對帶動地方經(jīng)濟(jì)的發(fā)展有著積極的推動作用。第二節(jié) 建議應(yīng)參照同類礦山組織生產(chǎn)，加強(qiáng)對礦山地質(zhì)的研究，根據(jù)實(shí)際的地質(zhì)結(jié)構(gòu)、礦石特性，采用最合理的爆破參數(shù)，降低成本，提高生產(chǎn)率，增加效益。建設(shè)單位要切實(shí)做好生態(tài)植被的及時(shí)恢復(fù)、除塵和固體廢棄物的綜合利用工作，嚴(yán)格執(zhí)行環(huán)保“三同時(shí)”制度，落實(shí)各項(xiàng)污染治理措施，合理開采利用資源。積極搞好安全生產(chǎn)，加強(qiáng)安全投入和安全生產(chǎn)管理力度，嚴(yán)格按照安全操作規(guī)程和設(shè)計(jì)施工，牢固樹立安全第一的指導(dǎo)思想，最大限度地挖潛創(chuàng)效，提高機(jī)械化程度，力爭取得最好的社會效益和經(jīng)濟(jì)效益。Then how can we translate poems? According to Wang’s understanding, the translation of poems is related to three aspects: A poem’s meaning, poetic art and language. （1）A poem’s meaning “Sociocultural differences are formidable enough, but the matter is made much more plex when one realizes that meaning does not consist in the meaning of words only, but also in syntactical structures, speech rhythms, levels of style.” (Wang, 1991:93).（2）Poetic art According to Wang, “Bly’s point about the ‘marvelous translation’ being made possible in the United States only after Whitman, Pound and Williams Carlos Williams posed poetry in speech rhythms shows what may be gained when there is a genuine revolution in poetic art.” (Wang, 1991:93).（3）Language “Sometimes language stays static and sometimes language stays active. When language is active, it is beneficial to translation” “This would require this kind of intimate understanding, on the part of the translator, of its genius, its idiosyncrasies, its past and present, what it can do and what it choose not to do.” (Wang, 1991:94). Wang expresses the difficulties of verse translation. Frost’s ment is sufficient to prove the difficulty a translator has to grapple with. Maybe among literary translations, the translation of poems is the most difficult thing. Poems are the crystallization of wisdom. The difficulties of poetic prehension lie not only in lines, but also in structure, such as cadence, rhyme, metre, rhythm, all these conveying information. One point merits our attention. Wang not only talks about the times’ poetic art, but also the impact language’s activity has produced on translation. In times when the language is active, translation is prospering. The reform of poetic art has improved the translation quality of poems. For example, around May Fourth Movement, Baihua replaced classical style of writing, so the translation achieved earthshaking success. The relation between the state of language and translation is so 第48頁