【正文】 4320魚制品加工系列3888米面加工系列1728水產(chǎn)品加工系列2160合計(3)稅金及利潤該項目所得稅稅率為17%，產(chǎn)品銷售稅金及附加（含增值稅）%提取。燃料單位950元/噸。車費按300元/噸計。成本費用的估算（有項目）表7　　　　　　　　　　　　　　　　　　　　　　　金額單位：萬元序號單位魚制品加工系列肉制品加工系列米面制品加工系列水產(chǎn)品加工系列消耗定額單價金額消耗定額單價金額消耗定額單價金額消耗定額單價金額1原材料噸2輔助材料噸3水電費噸4燃料噸5包裝物噸6車費　　噸7合計盈利能力分析（1）根據(jù)損益表計算投資利潤率及投資利稅率如下：投資利潤率＝29056320/85000000100%＝100%＝%。主要財務(wù)評價指標表：8序號指標類別單位指標值1增量總投資萬元固定資產(chǎn)總投資萬元流動資金萬元2年新增產(chǎn)量噸2096．003年新增銷售收入萬元4年新增經(jīng)營成本萬元5年新增銷售稅金及附加萬元6年新增利潤總額萬元7年新增所得稅萬元8投資利潤率%9投資利稅率%10全部投資內(nèi)部收益率%11財務(wù)凈現(xiàn)值（i＝24%）萬元12投資回收期年8十二、結(jié)論本項目屬農(nóng)副產(chǎn)品、水產(chǎn)品深加工，符合國家、福建省及莆田市的產(chǎn)業(yè)政策?！?項目建設(shè)目標、任務(wù)明確，理由充分、投資方向正確?！?項目投資估算合理，資金籌措有保障，償還能力強。 必修一ANNE’S BEST FRIEND Anne lived in Amsterdam in Netherlands during Would WarⅡ.Her family was Jewish so they had to hide or they would be caught by the German Nazi .She and her family hid away for nearly twentyfive months before they were discovered. During that time the only true friend was her diary. She said ,”I don’t want to set down a series of facts in a diary as most people do ,but I want this diary itself to be my friend, and I shall call my friend Kitty .”Now read how she felt after being in the hiding place since July 1942.Thursday 15th June 1944I wonder if it’s because I haven’t been able to be outdoors for so long that I’ve grown so crazy about everything to do with nature. I can well remember that there was a time when a deep blue sky, the song of the birds, moonlight and flowers could never have kept me spellbound. That’s changed since I was here. it was the first time in a year and a half that I’d seen the night face to face….Your,When we arrived at Prinsengracht, we went quickly upstairs and the hiding place. We closed the door behind us and we were alone. Margot had e faster on her bicycle and already waiting for us. All the rooms were full of boxes. They lay on the floor and the beds. The little room was filled with bedclothes. We had to start clearing up at once, if we wished to sleep in fortable beds that night. Mummy and Margot were not able to help. They were tired and lay down on their beds. But Daddy and I, the two “helper” of the family, started at once.Every culture has its own ways to show friendship. On the islands of Hawaii, friendship is part of the “aloha spirit”. In the language of the Hawaiians who first settled the islands long ago, aloha had a very special meaning. That is “to be with happiness”. Living in peace, Hawaiians have developed a third sign of friendship. This personal friendship is shown by giving leis to one another. The lie, a string of flowers, is put over a friend’s neck. Then the friend is given a kiss on cheek. Visitors to the islands are also given lies. When they hear aloha, visitors begin to feel at home. Aloha also means “goodbye”, so visitors will hear it again when they leave. It can also mean “our hearts singing together”. Perhaps this is how most visitors will remember their new friendship.Unit 2At the end of the 16th century, about five to seven million people spoke English. Nearly all of them lived in England. Later in the next century, people from England made voyages to conquer other parts of the world and because of that, English begin to be spoken in many other countries. Today, more people speak English as their first, second or a foreign language than ever before.t speak the same kind of English. Look at this kind of example: American Amy: Yes. I’d like to e up to your apartment. Finally by the 19th century the language was settled. At that time two big changes in English spelling happened: first Samuel Johnson wrote his dictionary and later Noah Webster wrote The American Dictionary of the English Language. The latter gave a separate identity to American English spelling.STANDARD ENGLISH AND DIALECTS When people use words and expressions different from the “standard language”, it is called a dialect. American English has many dialects, especially the Midwestern, southern, African American and Spanish dialects. Even in some parts of the USA, two people from neighbouring towns speak a little differently. American English has so many dialects because people have e from all over the world.16