【正文】 ($3,073,818) ($5,592,375) ($6,475,313) 凈利潤/銷售額 % % % 計(jì)劃現(xiàn)金流量就象對(duì)此類企業(yè)所期望的那樣，現(xiàn)金流量主要由來自對(duì)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(shí)。 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(yīng)付賬款變更 $789,151 $5,210,849 $4,000,000流動(dòng)負(fù)債 (償還款項(xiàng)) $200,000 $0 $1,000,000 增加/減少其它負(fù)債 $0 $0 $0長期負(fù)債（償還款項(xiàng)) $0 $0 $0投入資金 $2,000,000 $10,000,000 $12,500,000小計(jì) ($81,668) $9,628,474 $11,044,688減： 2000 2001 2002應(yīng)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資金支出 $0 $0 $0紅利 $0 $0 $0小計(jì) $325,285 $8,830,114 $11,512,817凈現(xiàn)金流量 ($406,953) $798,361 ($468,129)現(xiàn)金平衡 $87,047 $885,408 $417,278 資產(chǎn)負(fù)債表下面的資產(chǎn)負(fù)債表顯示了我們今后三年的財(cái)務(wù)計(jì)劃。顯然此期間的關(guān)鍵變量 – 總估值 沒有在其上列示。資產(chǎn)負(fù)債表樣本 資產(chǎn) 短期資產(chǎn) 2000 2001 2002現(xiàn)金 $87,047 $885,408 $417,278應(yīng)收賬款 $35,285 $155,399 $668,216存貨 $290,000 $9,000,000 $20,000,000其它流動(dòng)資產(chǎn) $5,000 $5,000 $5,000流動(dòng)資產(chǎn)合計(jì) $417,332 $10,045,807 $21,090,494長期投資 資金資產(chǎn) $0 $0 $0累計(jì)折舊 $3,000 $13,000 $33,000長期投資合計(jì) ($3,000) ($13,000) ($33,000)資產(chǎn)總計(jì) $414,332 $10,032,807 $21,057,494負(fù)債和資本 2000 2001 2002應(yīng)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(dòng)負(fù)債 $0 $0 $0流動(dòng)負(fù)債小計(jì) $989,151 $6,200,000 $11,200,000 長期負(fù)債 $0 $0 $0負(fù)債合計(jì) $989,151 $6,200,000 $11,200,000 實(shí)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(jì) ($574,818) $3,832,807 $9,857,494 負(fù)債和資本合計(jì) $414,332 $10,032,807 $21,057,494凈盈余 ($574,818) $3,832,807 $9,857,494 業(yè)務(wù)比率我們此處所假設(shè)的比率是我們所設(shè)計(jì)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(bào)率 % % % 0 股票回報(bào)率 % % % 0活動(dòng)比率 2000 2001 2002 RMAAR周轉(zhuǎn)率 0收款天數(shù) 126 155 155 0存貨周轉(zhuǎn)率 0應(yīng)付賬款周轉(zhuǎn)率 0資產(chǎn)周轉(zhuǎn)率合計(jì) 0 債務(wù)比率 2000 2001 2002 RMA債務(wù)凈值 0短期債務(wù)債務(wù) 0流動(dòng)比率 2000 2001 2002 RMACurrent Ratio 0Quick Ratio 0Net Working Capital ($571,818) $3,845,807 $9,890,494 0Interest Coverage 0追加比率 2000 2001 2002 RMA資產(chǎn)銷售 0負(fù)債/資產(chǎn) 239% 62% 53% 0流動(dòng)負(fù)債/總資產(chǎn) 239% 62% 53% 0資產(chǎn)流動(dòng)性測試 0資產(chǎn)周轉(zhuǎn)率 0銷售額/凈值 0支付紅利 $0 0