最新建设项目财务评价案例教学讲义ppt.ppt

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1、建设项目财务评价案例项目分年投资及贷款情况项目年份012合计固定资产150025004000流动资产投资24002400自有资金50015002000借款需要量1000100024004400销售收入、税金及附加和经营成本预测值年份34…10项目销售收入39205600…5600销售税金及附加117.6168…168经营成本24503500…3500假设每年特种基金为零假设每年可分配利润扣除“两金”公积金公益金后全部向投资者分配。1）要求：进行全部投资和自由资金投资的赢利能力分析和清偿能力分析（设基准折现率=10%。2）建设期利息计入固定资产原值内，根据平均年限法计算固定资产

2、折旧如下：年折旧额==385.75第10年（项目寿命期末）回收固定资产余值为（4000+60.5）-385.75*8=974.5（万元）序号项目年份建设期投产期达到设计能力生产期期末123456789101可用于还本的未分配利润549.92937.15944.06950.96957.86964.76971.67971.672折旧385.75385.75385.75385.75385.75385.75385.75385.753可用于还本付息金额(1+2)927.671322.91329.81336.71343.61350.51357.41357.44本年还本343.41343.

3、41343.41343.41343.41343.41343.41343.415本年付息157.81147.51137.21126.91116.1106.396966当期应还本付息金额(4+5)501.22490.92480.62470.32460.01449.7196967偿债备付率(3/6)1.852.6952.7672.8422.9213.00314.1414.14(五)偿债备付金计算表序号项目年份建设期投产期达到设计能力生产期012345678910生产负荷/%701001001001001001001001现金流入392056005600560056005600560

4、08974.51.1产品销售（营业）收入392056005600560056005600560056001.2回收固定资产余值974.51.3回收流动资金24002现金流出1500250024002834.54129.641334136.44139.84143.24146.64146.62.1固定资产投资150025002.2流动资金24002.3经营成本245035003500350035003500350035002.4销售税金及附加117.61681681681681681681682.5所得税266.9461.6465468.4471.8475.2478.6478.6

5、2.6特种基金3现金净流量(1-2)-1500-2500-24001085.51470.414671463.61460.21456.81453.44827.94累计净现金流量-1500-4000-6400-5315-3844-2377-913.5546.752003.634578284.95所得税前净现金流量-1500-2500-24001352.41932193219321932193219325306.56所得税前累计净现金流量-1500-4000-6400-5048-3116-1184748.42680.44612.46544.411851(六)全部投资现金流量表序号项

6、目年份建设期投产期达到设计能力生产期012345678910生产负荷/%701001001001001001001001现金流入392056005600560056005600560056001.1产品销售收入392056005600560056005600560056001.2回收固定资产余值974.51.3回收流动资金24002现金流出50015003335.74620.54613.64606.74599.84592.94242.66642.62.1自有资金50015002.2借款本金偿还343.41343.41343.41343.41343.41343.41343.41

7、343.412.3借款利息支付157.81147.51137.21126.91116.6106.396962.4经营成本245035003500350035003500350035002.5销售税金及附加117.61681681681681681681682.6所得税266.92461.58464.98468.38471.78475.18478.58478.582.7特种基金净现金流量-500-15000584.26979.5986.4993.31000.21007.11357.42331.9(七)自有