【正文】 理人員、技術人員、工程人員10人，工資按人年均2萬元/年計算，年工資總額20萬元；工人及其它人員60人，年工資總額108萬元；則年工資總額為：128萬元。30%列入變動成本，70%列入固定成本，因此工資固定成本為：128萬元70%=。+=。財務費用：本項目無貸款。本項目估算年產(chǎn)年產(chǎn)3000萬塊廢渣免燒磚，年銷售收入1050萬元本項所交稅金有增值稅、城市維護建設稅、教育費附加。參照國務院發(fā)布《中華人民共和國增值稅暫行條例》規(guī)定。經(jīng)初步測算增值稅及附加共計：，其中（1）增值稅：稅率按17%計算，則為：（1050 ）17%=17%=。（2）城建稅：稅率按7%計算，則為：7%=。（3）教育附加：%計算，則為：%=。經(jīng)測算，本項目正常年（第7年）。：稅前企業(yè)利潤＝銷售收入總成本費用銷售稅金及附加 ＝＝。參照國務院《中華人民共和國企業(yè)所得稅暫行條例》規(guī)定，本項目企業(yè)所得稅率為25%。計算公式：企業(yè)所得稅＝利潤總額25%＝25%＝=。投資回收期（Pt）根據(jù)附表計算投資回收期（Pt）。稅后投資回收期=總投資247。（年凈利潤+年固定資產(chǎn)折舊及攤銷）=300247。=。投資凈利潤率＝年凈利潤247。投資總額100%＝％詳見主要技術經(jīng)濟指標表（表111）11 主要技術經(jīng)濟指標表序號指標名稱數(shù)量備注一、二、三、四、五、六、七、八、九、十、十一十二十三生產(chǎn)能力廢渣免燒磚從業(yè)人員生產(chǎn)工人管理人員工程技術人員總建筑面積生產(chǎn)面積辦公及其他用房面積新增設備數(shù)總投資固定資產(chǎn)投資流動資金年總銷售收入年總成本費用銷售稅金及附加利潤總額實現(xiàn)所得稅稅后利潤投資利潤率投資回收期（含建設期）萬塊/年噸/年人人人平方米平方米平方米臺（套）萬元萬元萬元萬元萬元萬元/年萬元萬元萬元%年30007060551860142044029300260401050財務評價主要指標計算結果表明，本項目有較強的盈利能力，抗風險能力較強，因此本項目在經(jīng)濟上、在財務上是可行的。第十二章 結論和建議本項目的產(chǎn)品方案、建設規(guī)模符合國家的有關產(chǎn)業(yè)政策，利廢、節(jié)土、節(jié)能，產(chǎn)品市場需求基本穩(wěn)定，市場空間大；生產(chǎn)工藝技術成熟；原材料供應穩(wěn)定、有保障；該項目建設包含相應配套的公用工程設施，水、電、汽供應有保障；“三廢”治理措施能落實；消防、勞動、安全、衛(wèi)生有一定的保障，項目投資風險較小。另外，該項目建設符合國家和地區(qū)產(chǎn)業(yè)結構調整，具有良好的國民經(jīng)濟和社會效益。因此，評定認為本項目建設、生產(chǎn)有較好保障，建成后有較好的經(jīng)濟效益及社會效益，是一項適宜投資的項目。 建議項目單位積極籌措資金，確保按時到位，并搞好投資風險的防范建議建議業(yè)主的項目管理機構要按照環(huán)境保護的要求，切實落實對環(huán)境保護的具體措施。 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 (2)(2) (2)(2)((2)(2)(2)(2)(2) (2)(2)((2)(2)(2) 47