【正文】 一般及管理費用合計 $316,715 $954,500 $1,796,750 一般及管理費用比率 % % % 開發(fā)費用 開發(fā)部應付工資額 $122,300 $525,000 $1,200,000 軟件及設備費用 $25,000 $100,000 $200,000 開發(fā)費用合計 $147,300 $625,000 $1,400,000 開發(fā)比率 % % % 營業(yè)費用合計 $4,261,015 $9,929,500 $19,971,750 稅前利潤 ($4,096,758) ($7,436,500) ($8,563,750) 短期利息費 $1,667 $20,000 $70,000 長期利息費 $0 $0 $0 發(fā)生稅收 ($1,024,606) ($1,864,125) ($2,158,438) 凈利潤 ($3,073,818) ($5,592,375) ($6,475,313) 凈利潤/銷售額 % % % 計劃現(xiàn)金流量就象對此類企業(yè)所期望的那樣，現(xiàn)金流量主要由來自對該公司的新投資資金支持。我們已制定了另一輪融資以使之成為現(xiàn)實。 現(xiàn)金流量表樣本 2000 2001 2002凈利潤 ($3,073,818) ($5,592,375) ($6,475,313)加： 折舊收益 $3,000 $10,000 $20,000 應付賬款變更 $789,151 $5,210,849 $4,000,000流動負債 (償還款項) $200,000 $0 $1,000,000 增加/減少其它負債 $0 $0 $0長期負債（償還款項) $0 $0 $0投入資金 $2,000,000 $10,000,000 $12,500,000小計 ($81,668) $9,628,474 $11,044,688減： 2000 2001 2002應收賬款變更 $35,285 $120,114 $512,817存貨變更 $290,000 $8,710,000 $11,000,000其它短期資產(chǎn) $0 $0 $0資產(chǎn) 短期資產(chǎn) 2000 2001 2002現(xiàn)金 $87,047 $885,408 $417,278應收賬款 $35,285 $155,399 $668,216存貨 $290,000 $9,000,000 $20,000,000其它流動資產(chǎn) $5,000 $5,000 $5,000流動資產(chǎn)合計 $417,332 $10,045,807 $21,090,494長期投資 資金資產(chǎn) $0 $0 $0累計折舊 $3,000 $13,000 $33,000長期投資合計 ($3,000) ($13,000) ($33,000)資產(chǎn)總計 $414,332 $10,032,807 $21,057,494負債和資本 2000 2001 2002應付賬款 $789,151 $6,000,000 $10,000,000短期票據(jù) $200,000 $200,000 $1,200,000其它流動負債 $0 $0 $0流動負債小計 $989,151 $6,200,000 $11,200,000 長期負債 $0 $0 $0負債合計 $989,151 $6,200,000 $11,200,000 實收資本 $2,532,750 $12,532,750 $25,032,750 留存收益 ($33,750) ($3,107,568) ($8,699,943)未分配利潤 ($3,073,818) ($5,592,375) ($6,475,313) 資本合計 ($574,818) $3,832,807 $9,857,494 負債和資本合計 $414,332 $10,032,807 $21,057,494凈盈余 ($574,818) $3,832,807 $9,857,494 業(yè)務比率我們此處所假設的比率是我們所設計的增長型公司頗具代表性的比率數(shù)字。比率分析收益率： 2000 2001 2002 RMA毛利潤率 % % % 0 凈利潤率 % % % 0資產(chǎn)回報率 % % % 0 股票回報率 % % % 0活動比率 2000 2001 2002 RMA17