【正文】 7000流動(dòng)投資萬元2借貸萬元4000014000210005000固定資產(chǎn)投資萬元350001400021000流動(dòng)投資萬元50005000三建設(shè)期貸款利息萬元2400480480480480480已計(jì)入總投資七、效益分析（一）評(píng)價(jià)方法及依據(jù)本項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)是按照原國(guó)家計(jì)委和建設(shè)部1993年發(fā)布的《建設(shè)項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)方法與參數(shù)》第二版及國(guó)家建材局1995年發(fā)布的《建材工業(yè)建設(shè)項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)實(shí)施細(xì)則》中規(guī)定的方法進(jìn)行。（二）經(jīng)濟(jì)評(píng)價(jià)基礎(chǔ)數(shù)據(jù)生產(chǎn)規(guī)模及產(chǎn)品方案（常年），其中2萬噸用于深加工，4000噸鮮儲(chǔ)，部分鮮果外銷。生產(chǎn)大棗飲料、大棗罐頭、棗酒、棗脯、棗活性成分提取物、棗粉等產(chǎn)品。各種產(chǎn)品年加工生產(chǎn)能力不低于2萬噸。項(xiàng)目總投資及資金籌措總投資80000萬元人民幣，其中固定資產(chǎn)投資75000萬元人民幣，鋪底流動(dòng)投資5000萬元。在總投資中，建設(shè)投資為71800萬元，其中企業(yè)自有資金40000萬元，全部投入，另外申請(qǐng)銀行貸款40000萬元，年利為6%，流動(dòng)資金10000萬元（按年周轉(zhuǎn)2次計(jì)，需投入鋪底流動(dòng)資金5000萬元），申請(qǐng)銀行貸款40000萬元。企業(yè)自有資金40000萬元，占總投資的50%，申請(qǐng)銀行貸款40000萬元，占總投資的50%。資金使用計(jì)劃工程建設(shè)期初定為五年，建設(shè)資金在分別在第一、四年投入，流動(dòng)資金在第六年全部投入。計(jì)算期及達(dá)產(chǎn)計(jì)劃項(xiàng)目建設(shè)期初定為五年，第六年投產(chǎn)后第一年達(dá)產(chǎn)100%，其余年份維持設(shè)計(jì)生產(chǎn)能力100%，計(jì)算期共計(jì)25年（不含建設(shè)期）。產(chǎn)品售價(jià)根據(jù)目前棗產(chǎn)品市場(chǎng)整體水平，各類產(chǎn)品售價(jià)取均值（為含稅價(jià)格）。盈余公益及公積金按稅后利潤(rùn)的10%及5%提取。項(xiàng)目基準(zhǔn)收益率計(jì)算經(jīng)財(cái)務(wù)測(cè)算，%。（三）生產(chǎn)成本分析本項(xiàng)目進(jìn)入滿負(fù)荷運(yùn)行的正常年份內(nèi)（630年），其主要生產(chǎn)成本由原材料、外購(gòu)動(dòng)力、人工費(fèi)用、固定資產(chǎn)折舊、企業(yè)和車間管理費(fèi)、維修費(fèi)用等部分組成。主要生產(chǎn)經(jīng)營(yíng)成本分列如下：項(xiàng)目運(yùn)行成本參見下列各表。平均產(chǎn)品成本測(cè)算表項(xiàng)目單位成本（元/噸）總成本（萬元/年）一、直接材料40508100原材料35757150動(dòng)力290580輔助材料185370二、制造費(fèi)用7391478職工工資及福利246492折舊費(fèi)278556檢修、維護(hù)費(fèi)200400運(yùn)輸費(fèi)用1530三、管理費(fèi)用69138四、銷售費(fèi)用3060五、財(cái)務(wù)費(fèi)用510六、其它費(fèi)用510合 計(jì)48989806項(xiàng)目成本費(fèi)用測(cè)算表 序號(hào)項(xiàng)目單位數(shù)量單價(jià)（元）年總成本（萬元）一原材料7150二外購(gòu)動(dòng)力1電力費(fèi)用KWH580小 計(jì)萬元580三人工費(fèi)用人1工 資人60700/月2福利費(fèi)用人60%小 計(jì)萬元492四固定資產(chǎn)折舊萬元綜合折舊率8%556五企業(yè)管理費(fèi)萬元138六維修費(fèi)用萬元400七銷售費(fèi)用萬元60總成本合計(jì)萬元9376可變成本萬元8130固定成本萬元1180經(jīng)營(yíng)成本萬元9310產(chǎn)品營(yíng)業(yè)成本測(cè)算表項(xiàng)目達(dá)產(chǎn)年（630年）合計(jì)變動(dòng)成本固定成本一、直接原材料81008100原材料71507150動(dòng)力580580輔助材料370370二、制造費(fèi)用3015281558職工工資及福利492492折舊費(fèi)556556檢修、維護(hù)費(fèi)400400運(yùn)輸費(fèi)3030其它費(fèi)用8080三、制造成本合計(jì)813015289658四、管理費(fèi)用138138五、銷售費(fèi)用6060六、財(cái)務(wù)費(fèi)用1010七、營(yíng)業(yè)成本813017369866其中：折舊556556八、經(jīng)營(yíng)成本813011809310（四）銷售收入估算和盈利能力分析產(chǎn)品產(chǎn)量項(xiàng)目建成投產(chǎn)并實(shí)現(xiàn)滿負(fù)荷運(yùn)轉(zhuǎn)后，年可實(shí)現(xiàn)大棗深加工產(chǎn)品總產(chǎn)量2萬噸，可實(shí)現(xiàn)綜合銷售收入18000萬元，（67年，稅前）、（810年，稅后）、4712萬元（1130年，稅后）詳見損益表。企業(yè)利稅項(xiàng)目投資利潤(rùn)率為項(xiàng)目建成投產(chǎn)后，產(chǎn)品產(chǎn)量達(dá)到設(shè)計(jì)能力的正常年份內(nèi)，年利潤(rùn)總額與項(xiàng)目全部投資之比；項(xiàng)目投資利稅為項(xiàng)目建成投產(chǎn)后，產(chǎn)品產(chǎn)量達(dá)到設(shè)計(jì)能力的正常份內(nèi)，年利稅總額與項(xiàng)目全部投資之比。項(xiàng)目全部投資為固定資產(chǎn)投資與全部新增流動(dòng)資金之和，本項(xiàng)目全部流動(dòng)資金為10000萬元，投資效益計(jì)算投資基數(shù)為86200萬元。由成本分析和生產(chǎn)效益估算結(jié)果可知，本項(xiàng)目年利潤(rùn)總額為：利潤(rùn)＝營(yíng)業(yè)收入－年經(jīng)營(yíng)成本－稅金其中：本項(xiàng)目增值稅的應(yīng)稅額為18000萬元，抵扣原材料及電力811017%＝1377萬元，應(yīng)交增值稅金為1683萬元。投產(chǎn)后12年（即6—7年）：利潤(rùn)＝（萬元）；投產(chǎn)后35年（即810年）：利潤(rùn)＝（萬元）、4712萬元。（%、25%企業(yè)所得稅）32in newspaper and it contained half the money he had lost, together with a note which said: 39。A thief, yes, 39。but only 5o per cent a thief!39。 Two months later, some more money was sent to Sam with another note:39。 Only 25 per cent a thief now!39。 In time, all Sam39。s money was paid back in this way. The last note said:39。 I am 100 per cent honest now!39。lesson46 Expensive and unfortable 既昂貴又受罪When a plane from London arrived at Sydney airport, workers began to unload a number of wooden boxes which contained clothing. No one could account for the fact that one of the boxes was extremely heavy. It suddenly occurred to one of the workers to open up the box. He was astonished at what he found. A man was lying in the box on top of a pile of woollen goods. He was so surprised at being discovered that he did not even try to run away. After he was arrested, the man admitted hiding in the box before the plane left London. He had had a long and unfortable trip, for he had been confined to the wooden box for over ten hours. The man was ordered to pay amp。345 for the cost of the trip. The normal price of a ticket is amp。230 !Lesson47 A thirsty ghost 嗜酒的鬼魂A public house which was recently bought by Mr Ian Thompson is up for sale. Mr Thompson is going to sell it because it is haunted. He told me that he could not go to sleep one night because he heard a strange noise ing from the bar. The next morning, he found that the doors had been blocked by chairs and the furniture had been moved. Though Mr Thompson had turned the lights off before he went to bed, they were on in the morning. He also said that he had found five empty whisky bottles which the ghost must have drunk the night before. When I suggested that some villagers must have e in for a free drink, Mr Thompson shook his head. The villagers have told him that they will not accept the inn even if he gives it away. Lesson48 Did you want to tell me something? 你想對(duì)我說什么嗎？Dentists always ask questions when it is impossible for you to answer. My dentist had just pulled out one of my teeth and had told me to rest for a while. I tried to say something, but my mouth was full of cottonwool. He knew I collected birds39。 eggs and asked me whether my collection was growing. He then asked me how my brother was and whether I liked my new job in London. In answer to these questions I either nodded or made strange noises. Meanwhile, my tongue was busy searching out the hole where the tooth had been. I suddenly felt very worried, but could not say anything. When the dentist at last removed the cottonwool from my mouth, I was able to tell him that he had pulled out the wrong tooth. Lesson49 The end of a dream 美夢(mèng)告終Tired of sleeping on the floor, a young man in Teheran saved up for years to buy a real bed. For the first time in his life, he became the proud owner of a bed which had springs and a mattress. Because the weather was very hot, he carried the bed on to the roof of his house. He slept very well for the first two nights, but on the third night, a storm blew up. A gust of wind swept the bed off the roof and sent it crashing into the courtyard below. The young man did not wake up until the bed had struck the ground. Although the bed was smashed to pieces, the man was miraculously unhurt. When he woke up, he was still on the mattress. Glancing at the bits of wood and metal that lay around him, the man sadly picked up the mattress and carried it into his hous