【正文】 Lesson49 The end of a dream 美夢告終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。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. 230 !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。s money was paid back in this way. The last note said:39。 Only 25 per cent a thief now!39。but only 5o per cent a thief!39。（%、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。由成本分析和生產(chǎn)效益估算結(jié)果可知，本項目年利潤總額為：利潤＝營業(yè)收入－年經(jīng)營成本－稅金其中：本項目增值稅的應(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。企業(yè)利稅項目投資利潤率為項目建成投產(chǎn)后，產(chǎn)品產(chǎn)量達到設(shè)計能力的正常年份內(nèi)，年利潤總額與項目全部投資之比；項目投資利稅為項目建成投產(chǎn)后，產(chǎn)品產(chǎn)量達到設(shè)計能力的正常份內(nèi)，年利稅總額與項目全部投資之比。主要生產(chǎn)經(jīng)營成本分列如下：項目運行成本參見下列各表。項目基準收益率計算經(jīng)財務(wù)測算，%。產(chǎn)品售價根據(jù)目前棗產(chǎn)品市場整體水平，各類產(chǎn)品售價取均值（為含稅價格）。資金使用計劃工程建設(shè)期初定為五年，建設(shè)資金在分別在第一、四年投入，流動資金在第六年全部投入。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，另外申請銀行貸款40000萬元，年利為6%，流動資金10000萬元（按年周轉(zhuǎn)2次計，需投入鋪底流動資金5000萬元），申請銀行貸款40000萬元。各種產(chǎn)品年加工生產(chǎn)能力不低于2萬噸。（二）經(jīng)濟評價基礎(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，部分鮮果外銷。項目資金利用和資金籌措計劃參見下表。土地、設(shè)備購置清單 單位：萬元序號設(shè) 備 名 稱單位單價數(shù)量金額1土地流轉(zhuǎn)及開發(fā)0．5100000500001大棗生產(chǎn)線套500420002皮帶輸送機套30103003大棗清洗設(shè)備套508400大棗分級篩選設(shè)備套3010300罐頭生產(chǎn)線套100022000棗酒生產(chǎn)線套200024000棗粉生產(chǎn)線套1000220004粉碎機套5052505檢驗設(shè)備套5021006水電設(shè)備套3007載重汽車臺10275制冷設(shè)備25008鏟 車臺3010300水泵臺10101009其它附屬設(shè)備500合 計65325項目建設(shè)投資估算表序號工程和費用名稱建筑工程費設(shè)備購置費安裝工程費其 它費 用合計占建設(shè)投資%一工程費用664015325186221401建筑工程66406640廠 房4184庫 房1920辦公生活和附屬用房5362設(shè)備購置和安裝1532517515500主要設(shè)備（成型）1225012512375配套設(shè)備2075402115運輸設(shè)備575575環(huán)保和節(jié)能設(shè)備425104353公用配套工程（含電權(quán)）26011271二工程其它費用3603601設(shè) 計 費2002002建設(shè)單位管理費60603招投標代理服務(wù)費50504員工培訓費50505不可預(yù)見費13001300三土地費用5000050000四建設(shè)期貸款利息12001200合 計6640153251755286075000 單位：萬元項目總投資估算表序 號項目名稱單價費 用 標 準費用額一工程費用萬元1土建工程費萬元66402設(shè)備費用萬元15500工程費用合計萬元22140二工程其它費用萬元360三建設(shè)期貸款利息萬元按6%年利50%計1200四不可預(yù)見費萬元1300五鋪底流動資金萬元按流動資金50%配置5000六土地費用萬元流轉(zhuǎn)，期限按30年計50000總投資合計萬元80000項目全部投資估算表序 號項目名稱單價費 用 標 準費用額一工程費用1土建工程費萬元66402設(shè)備費用萬元15500工程費用合計萬元22140二工程其它費用萬元360三建設(shè)期貸款利息萬元按6%年利率,全部計入2400四不可預(yù)見費萬元1300五全部流動資金萬元按年周轉(zhuǎn)2次計10000六土地費用萬元流轉(zhuǎn)，期限按30年計50000全部投資合計萬元86200（四）資金籌措方案新建大棗產(chǎn)業(yè)化綜合開發(fā)項目總投資估算為80000萬元人民幣，資金來源分別為建設(shè)單位自籌及利用銀行貸款。在總投資中，工程費用71800萬元，其它費用1000萬元，不可預(yù)見費用1300萬元，流動資金5000萬元，建設(shè)期貸款利息2400萬元。流動資金估算見下表項目全部流動資金估算表序號流動資產(chǎn)組成單位流動資金占用額占流動資產(chǎn)比例%1貨幣資金萬元31252應(yīng)收帳款萬元750153應(yīng)付帳款萬元500104存 貨萬元625合 計萬元5000100（三）總估算新建大棗產(chǎn)業(yè)化綜合開發(fā)項目估算總投資為80000萬元人民幣。工程設(shè)計費按不超過工程費用1%考慮，工程招投標費按不超過工程費用1%考慮。本項目擬利用銀行貸款40000萬元人民幣，貸款利息按年息6%考慮，項目不可預(yù)見費按不超過工程費用與其它費用之和的2%考慮。（二）投資估算依據(jù)本項目投資估算依據(jù)現(xiàn)行各類國家及XX省工業(yè)建筑有關(guān)實物定額規(guī)范性文件進行。（三）工程方案主要建、構(gòu)筑物工程一覽表主要建筑物、構(gòu)筑物名稱計算單位數(shù)量建筑面積（平方米）備注大棗保鮮庫座22000大棗深加工廠家2原料預(yù)處置車間個11000分檢車間個53000其中：棗罐頭車間個24000棗酒車間個22000棗脯車間個22000棗粉車間個22000棗飲料車間個22000棗提取物車間個21000包裝材料生產(chǎn)車間個105000包裝車間個105000倉庫個206000化驗樓個21000配電室個2200泵站個2150其他附屬設(shè)施1000辦公區(qū)2000配套公用設(shè)施公里專用道路總長10公里；配電線路總長10公里；輸水管線10公里；排水系統(tǒng)10公里。大棗生產(chǎn)線，大棗保鮮設(shè)備，大棗清洗設(shè)備，大棗分級設(shè)備，罐頭、酒類發(fā)酵、灌裝設(shè)備，包裝材料生產(chǎn)設(shè)備，檢驗設(shè)備等。包括制冷系統(tǒng)、庫體部分、氣調(diào)部分、加濕系統(tǒng)、自動檢測與控制系統(tǒng)五個部分。其主要設(shè)備清單如下。農(nóng)產(chǎn)品貯藏保鮮技術(shù)路線圖： 采前處理→采收→分選→預(yù)冷→裝箱→入庫→CA庫貯藏→出庫→市場或加工廠（二）主要設(shè)備本項目的特點，一是加工生產(chǎn)的季節(jié)性強；二是加工生產(chǎn)的產(chǎn)品為食品，對產(chǎn)品的質(zhì)量要求較高。一個標準氣調(diào)庫由若干個小庫組成，小庫相互間密封隔離，小庫的多少可根據(jù)貯藏物品的種類多少，貯藏時間長短來確定，因而貯藏周轉(zhuǎn)效益很高。為保證庫內(nèi)氣體成份調(diào)節(jié)速度快、波動幅度小，從而提高貯藏質(zhì)量，降低貯藏成本，關(guān)鍵是必須保證氣調(diào)庫具有良好的氣密性。 氣調(diào)庫貯藏果蔬是目前國內(nèi)外較先采用貯藏果蔬的一種先進方式。土地平整 → 基礎(chǔ)設(shè)施建設(shè) → 大棗栽植或嫁接 → 日常管理、技術(shù)服務(wù) → 成熟采摘 → 外銷、儲存、加工農(nóng)副產(chǎn)品加工生產(chǎn)技術(shù)與流程紅棗果→篩選→清洗→水化→破碎脫核→果漿→發(fā)酵→沉淀分離→汁液→壓榨→果渣→蒸餾→檢驗→ (調(diào)酒度備用)→成品包裝→出廠原料→切片→熱風干燥→真空干燥→冷卻→添加劑→混合→包裝→出廠 五、技術(shù)方案、設(shè)備方案和工程方案 （一）技術(shù)方案種植業(yè)生產(chǎn)技術(shù)與流程大棗苗木繁育基地統(tǒng)一育苗，統(tǒng)一配送。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?？們Σ啬芰υ?000噸以上。包括按照標準建設(shè)的基礎(chǔ)設(shè)施及相關(guān)附屬設(shè)施。成熟期掛果棗樹總量動態(tài)保持在2410萬株。 四、建設(shè)規(guī)模與產(chǎn)品方案建設(shè)規(guī)模新建1個大棗苗木繁育基地，面積為1000畝。本項