【導讀】一、項目開發(fā)經(jīng)營宏觀環(huán)境的分析..................錯誤!

　　

【正文】 as i t pulled on the line. Real izing that t hi s was no or di nary f ish, the fi sherman made every ef or t not to damage i t i n any way. When i t was event ual y brought t o shore, i t was found t o be over thir teen f et long. It had a head li ke a hor se, bi g bl ue eyes, shining sil ver skin, and a bright r ed tai l, The f ish, which has si nce been sent to a museum wher e it is bei ng exami ned by a scient ist, is cal ed an oar fish. Such creatures have r ar el y been seen ali ve by man as they live at a depth of si x hundr ed f eet. Lesson83 Af ter the el ecti ons 大選之后 The former Pr ime Mi ni st er , Mr Wentwort h Lane, was defeat ed in t he r ecent elect ions. He i s now r et ir ng f rom polit ical li fe and has gone abroad. My fr iend, Crawley, has always been a fanat ical opponent of Mr Lane39。s Radi cal Pr ogr essi ve Party. Aft er the el ecti ons, Cr awl ey went to t he f ormer Pr ime Minister39。s house. When he asked if Mr Lane li ved ther e, t he pol iceman on duty t ol d him t hat Mr Went wor th Lane, was def eated in t he r ecent el ecti ons. He is now reti ri ng f rom pol it ical li fe and has gone abroad. My fr iend, Cr awl ey, has al ways been a fanati cal opponent of Mr Lane39。s Radi cal Pr ogressive Par ty. After the el ecti ons, Crawley went to t he f or mer Pri me Minister39。s house. When he asked if Mr Lane lived ther e, the pol iceman on duty t ol d hi m that 13 表 11 主要技術(shù)經(jīng)濟 指 標 一覽 表 序號 指 標 單位 數(shù)量 說 明 1 建設(shè)規(guī)模： 20xx0 噸山泉水生產(chǎn)線 2 年產(chǎn)神峰山泉水 噸 20xx0 3 其中： 19 升桶裝水 萬桶 60 4 600ml 瓶裝水 萬箱 60 5 總投資 萬元 500 6 其中：建設(shè)投資 萬元 340 7 宣傳廣告費 萬元 50 8 流動資金 萬元 110 9 百元銷售收入占總投資 元 10 百元銷售收入占建設(shè)投資 元 11 百元銷售收入占流動資金 元 12 員工總數(shù) 人 110 13 其中：生產(chǎn)工人 人 15 14 技術(shù)人員 人 4 15 管理人員 人 10 16 營銷人員 人 81 17 年生產(chǎn)日 天 300 18 主要原原輔材料用量（原水量） 噸 /年 20xx0 19 19升水桶 萬個 水桶回籠周轉(zhuǎn) 20 600ml 瓶裝水 萬個 1500 21 電耗 萬度 8 22 運輸量：運入量 噸 500 水桶、水瓶等 23 運出量 噸 20500 產(chǎn)品及包裝桶瓶等 24 廠區(qū)占地面積 ㎡ 800 25 正常年總成本（稅前） 萬元 26 正常年銷售收入 萬元 f i sh was caught near Madagascar . A smal fi shingboat was car ri ed mi les out t o sea by t he power ful fish as i t pulled on the line. Real izing that t hi s was no or di nary f ish, the fi sherman made every ef or t not to damage i t i n any way. When i t was event ual y brought t o shore, i t was found t o be over thir teen f et long. It had a head li ke a hor se, bi g bl ue eyes, shining sil ver skin, and a bright r ed tai l, The f ish, which has si nce been sent to a museum wher e it is bei ng exami ned by a scient ist, is cal ed an oar fish. Such creatures have r ar el y been seen ali ve by man as they live at a depth of si x hundr ed f eet. Lesson83 Af ter the el ecti ons 大選之后 The former Pr ime Mi ni st er , Mr Wentwort h Lane, was defeat ed in t he r ecent elect ions. He i s now r et ir ng f rom polit ical li fe and has gone abroad. My fr iend, Crawley, has always been a fanat ical opponent of Mr Lane39。s Radi cal Pr ogr essi ve Party. Aft er the el ecti ons, Cr awl ey went to t he f ormer Pr ime Minister39。s house. When he asked if Mr Lane li ved ther e, t he pol iceman on duty t ol d him t hat Mr Went wor th Lane, was def eated in t he r ecent el ecti ons. He is now reti ri ng f rom pol it ical li fe and has gone abroad. My fr iend, Cr awl ey, has al ways been a fanati cal opponent of Mr Lane39。s Radi cal Pr ogressive Par ty. After the el ecti ons, Crawley went to t he f or mer Pri me Minister39。s house. When he asked if Mr Lane lived ther e, the pol iceman on duty t ol d hi m that 14 27 正常年利稅總額 萬元 28 正常年利潤總額 萬元 29 所得稅前靜態(tài)投資回收期 年 含籌建期 1 年 30 所得稅后靜態(tài)投資回收期 年 含籌建期 1 年 31 借款償還期 年 含籌建期 1 年 32 投資利潤率 % 33 投資利稅率 % 34 所得稅后凈利潤 萬元 35 所得稅后 凈利潤率 % 36 所得稅前財務內(nèi)部收益 率 % 37 所得稅后財務內(nèi)部收益率 % 38 盈虧平衡點年產(chǎn)銷量 噸 10450 第二章 項目背景及建設(shè)必要性 國家產(chǎn)業(yè)政策 支持 飲用水屬飲料行業(yè)產(chǎn)品，本項目是采用先進工藝技術(shù)和進口美國先進設(shè)備 擴建 改造山泉水生產(chǎn)線， 生產(chǎn)桶裝和瓶裝飲用山泉水 ，國家 產(chǎn)業(yè)政策 鼓勵 支持 。 國家 優(yōu)先支持有規(guī)模、有拳頭產(chǎn)品、有市場的飲料企業(yè)引進國內(nèi)外先進技術(shù)與裝備，改造傳統(tǒng)的、落后的工藝技術(shù)，形成專業(yè)化、規(guī)?；钠髽I(yè)。 礦泉水、純凈水的技術(shù)發(fā)展，要以瓶裝化、社 區(qū)化、民用化為目標，推廣大包裝和規(guī)格齊全的水處理及凈化技術(shù)與設(shè)備。 f i sh was caught near Madagascar . A smal fi shingboat was car ri ed mi les out t o sea by t he power ful fish as i t pulled on the line. Real izing that t hi s was no or di nary f ish, the fi sherman made every ef or t not to damage i t i n any way. When i t was event ual y brought t o shore, i t was found t o be over thir teen f et long. It had a head li ke a hor se, bi g bl ue eyes, shining sil ver skin, and a bright r ed tai l, The f ish, which has si nce been sent to a museum wher e it is bei ng exami ned by a scient ist, is cal ed an oar fish. Such creatures have r ar el y been seen ali ve by man as they live at a depth of si x hundr ed f eet. Lesson83 Af ter the el ecti ons 大選之后 The former Pr ime Mi ni st er , Mr Wentwort h Lane, was defeat ed in t he r ecent elect ions. He i s now r et ir ng f rom polit ical li fe and has gone abroad. My fr iend, Crawley, has always been a fanat ical opponent of Mr Lane39。s Radi cal Pr ogr essi ve Party. Aft er the el ecti ons, Cr awl ey went to t he f ormer Pr ime Minister39。s house. When he asked if Mr Lane li ved ther e, t he pol iceman on duty t ol d him t hat Mr Went wor th Lane, was def eated in t he r ecent el ecti ons. He is now reti ri ng f rom pol it ical li fe and has gone abroad. My fr iend, Cr awl ey, has al ways been a fanati cal opponent of Mr Lane39。s Radi cal Pr ogressive Par ty. After the el ecti ons, Crawley went to t he f or mer Pri me Minister39。s house. When he asked if Mr Lane lived ther e, the pol iceman on duty t ol d hi m that 15 國家 重視飲料新品種的開發(fā)， 著重 研究飲料資源及其綜合開發(fā)技術(shù) ， 新品種的開發(fā)要 重點突破，強力開發(fā) 。要積極開發(fā)保健飲料， 真正體現(xiàn) 飲料行業(yè)的特色 。 支持飲料企業(yè)開發(fā)和采用安全、衛(wèi)生、費用低的新型包裝技術(shù)、材料或容器。改進包裝形式，促進飲料包裝的品種、規(guī)格、造型多樣化。 提倡飲料行業(yè)采用專業(yè)化、規(guī)范化技術(shù)，促進飲料行業(yè)節(jié)能、低耗、優(yōu)質(zhì)、高效地發(fā)展。 水資 源 優(yōu)勢 有堅實 的 品牌和 市場 基礎(chǔ) 本山泉