【正文】 年及以后按達(dá)產(chǎn)率60%保守計算，精制山茶油銷售1200噸/年。副產(chǎn)品收入占比重不大，暫不計算。消耗溶劑450元；煤和水電費用200元；工資及福利530元；車間管理費290元；其它費用48元。（2）固定資產(chǎn)折舊按照國家規(guī)定設(shè)備類為16—18年，房產(chǎn)類為35—40年，殘值按5%計算。（3）銷售費用和管理費用按銷售成本3%和1%計。（5）稅費840元/噸。 財務(wù)評價企業(yè)利潤測算表（人民幣：萬元） 年份成本項目合計123至20年計算產(chǎn)量（噸）8401200一、銷售收入13464050407200二、銷售成本11049042005905其中：基本折舊13307070流動資金利息2805105150銷售費、管理費3180120170三、銷售稅金及附加187070100四、銷售利潤222807701195五、所得稅7352254394六、凈利潤14928516801現(xiàn) 金 流 量 表（人民幣：萬元）年份項目合計123至20年計算產(chǎn)量（噸）8401200一、現(xiàn)金流入1360605040131020 1352905040130250 7070 700700二、現(xiàn)金流出11383028004200106830 2100 70010916041301050301870701800三、凈現(xiàn)金流量22230280084024190從現(xiàn)金流量表可知，自第二年開始有現(xiàn)金流入，并在達(dá)到目標(biāo)產(chǎn)量后趨于穩(wěn)定。%，大于基準(zhǔn)投資利潤率指標(biāo)，項目可行。動態(tài)投資回收期（i=10%），項目可行。財務(wù)內(nèi)部收益率計算表年份凈現(xiàn)金流量萬元折現(xiàn)率40%折現(xiàn)率30%折現(xiàn)系數(shù)凈現(xiàn)值折現(xiàn)系數(shù)凈現(xiàn)值1300028403126541265512656191265…………202685總計25030銷售量的盈虧平衡點=328/（）=404（噸）404247。第十章 社會效益分析 環(huán)境效益本項目生產(chǎn)對環(huán)境影響較少，但可大大提高農(nóng)民種植油茶的積極性。 社會效益該項目作為農(nóng)副產(chǎn)品加工項目，以企業(yè)為龍頭，以龍頭帶基地，具有較好社會效益。三是彌補(bǔ)市場高檔烹調(diào)油不足，改善人們生活。項目的間接經(jīng)濟(jì)效益體現(xiàn)許多方面，如企業(yè)解決茶農(nóng)的銷售問題，降低運輸成本，帶動同類產(chǎn)品的技術(shù)創(chuàng)新和質(zhì)量提高，豐富黎平縣的旅游產(chǎn)品、提高旅游品牌的知名度等。根據(jù)研究比較，以建設(shè)年產(chǎn)2000噸精制山茶油生產(chǎn)線方案最優(yōu)，項目總投資2800萬元，工廠固定資產(chǎn)投資2100萬元，鋪底流動資金700萬元。投資小，見效快，不影響環(huán)境。（1）項目總投資2800萬元，建設(shè)期1年；（2）凈利潤方面，投資第二年為516萬元，第三年開始為801萬元；（3）項目壽命期為投產(chǎn)后20年，累計實現(xiàn)凈現(xiàn)金流量22230萬元；（4）%，靜態(tài)投資回收期三年四個月，%；（5）靜態(tài)投資回收期=，動態(tài)投資回收期（i=10%），；（6）%。 存在問題與建議（1）由于項目投資規(guī)模較大。（2）原材料需求量大，季節(jié)性強(qiáng)，經(jīng)營期間應(yīng)注意搞好原材料采購供應(yīng)，以防停工待料，盡量提高設(shè)備利用率。ag an employment tribunal clai Emloyment tribunals sort out disagreements between employers and employees. You may need to make a claim to an employment tribunal if: you don39。Further help. Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation. Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the organisations listed underDismissal. You can make a claim to an employment tribunal, even if you haven39。appealeddamagesbased agreement. In England and Wales, your solicitor can39。if you win the case.you39。To find your nearest CAB, including those that give advice by , click onEmployment tribunals.The (lack of) air up there Watch m Cay man Islandsbased Webb, the head of Fifa39。s 150th anniversary celebrations and will attend City39。s about how he felt and I would like to speak to him first to find out what his experience was.Uefa hasfor the racist behaviour of their fans durings 21 win.Michel Platini, president of European football39。s actions.CSKA said they were surprised and disappointed by Toure39。 May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of life trajectory deeply shallow, suddenly feel something, do it.　　一字開頭的年齡已經(jīng)到了尾聲?？傆X得自己似乎應(yīng)該去做點什么，或者寫點什么。The end of our life, and can meet many things really do?　　而窮盡我們的一生，又能遇到多少事情是真正地非做不可？During my childhood, think lucky money and new clothes are necessary for New Year, but as the advance of the age, will be more and more found that those things are optional。t really grow up, it seems is not so important。t want to give vent to out your inner voice can be in the high school children of the feelings in a period, but was eventually infarction when graduation party in the throat, later again stood on the pitch he has sweat profusely, looked at his thrown a basketball hoops, suddenly found himself has already can39。Originally, this world, can produce a chemical reaction to an event, in addition to resolutely, have to do, and ，這個世界上，對某個事件能產(chǎn)生化學(xué)反應(yīng)的，除了非做不可的堅決，還有，時間。s time, your ideas are always special to clear. Want, want, line is clear, as if nothing could shake his. Also once seemed to be determined to do something, but more often is he backed out at last. Dislike his cowardice, finally found that there are a lot of love, there are a lot of miss, like shadow really have been doomed. Those who do, just green years oneself give oneself an arm injection, or is a selfrighteous spiritual.　　一個人的時候，自己的想法總是特別地清晰。也曾經(jīng)好像已經(jīng)下定了決心去做某件事，但更多的時候是最后又打起了退堂鼓。那些曾經(jīng)所謂的非做不可，只是青蔥年華里自己給自己注射的一支強(qiáng)心劑，或者說，是自以為是的精神寄托罷了。 Those were broken into various shapes of stationery。 Have declared the end of the encounter that haven39。突然想到那件藍(lán)格子襯衫；那些被折成各種各樣形狀的信紙；那段從街角深巷伊始的友誼；還有那場還沒有開始就宣告了終結(jié)的邂逅計劃……那些年那些天的非做不可，終于和青春一樣，都將在我們的人生中謝幕。 instead of letting the world soften us, we let it drive us deeper into ourselves. We try to deflect the hurt and pain by pretending it doesn’t exist, but although we can try this all we want, in the end, we can’t hide from ourselves. We need to learn to open our hearts to the potentials of life and let the world soften us.生活發(fā)生不幸時，我們常常會關(guān)上心門；世界不僅沒能慰藉我們，反倒使我們更加消沉。既然如此，何不嘗試打開心門，擁抱生活中的各種可能，讓世界感化我們呢？Whenever we start to let our fears and seriousness get the best of us, we should take a step back and reevaluate our behavior. The items listed below are six ways you can open your heart more fully and pletely.當(dāng)恐懼與焦慮來襲時，我們應(yīng)該退后一步，重新反思自己的言行。Whenever a painful situation arises in your life, try to embrace it instead of running away or trying to mask the hurt. When the sadness strikes, take a deep breath and lean into it. When we run away from sadness that’s unfolding in our lives, it gets stronger and more real. We take an emotion that’s fleeting and make it a solid event, instead of something that passes through us.當(dāng)生活中出現(xiàn)痛苦的事情時，別再逃跑或隱藏痛苦，試著擁抱它吧；當(dāng)悲傷來襲時，試著深呼吸，然后直面它。屏住呼吸，生活停滯；呼出呼吸，更多新奇與經(jīng)歷又將拉開序幕。其實，我們有能力面對這些痛苦的感受，從中領(lǐng)悟到出路。下次感到不安時，不管有多害怕，也請試著勇敢面對吧。與其一味顧慮重重，不如從局外人的角度看待決策之事。ll be traveling fast, so despite the dista