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压力测试：假设当其他条件以及计算比率不变的情况下，当商业经营收入、租金收入以及房产销售收入均下降10%、20%、30%的情况下，测算期末现金流余额。表1：XXX现金流压力测试表单位：万元下降10%下降20%下降30%期初现金余额7,4407,4407,440现金流入1.商业经营收入67,50060,00052,5002.租金收入61,45154,62347,7953.房产销售收入330,561293,832257,103融资现金流入100,000100,000100,000现金流入总计559,512508,455457,398可用现金余额566,952515,895464,838现金流出营业税金及附加25,73322,87320,014预交土地增值税6,6115,8775,142运营成本45,95140,84535,740销售费用52,89047,01341,136所得税11,4228,3425,263经营性现金流小计142,607124,951107,295偿还借款本金256,000256,000256,000利息支出145,639145,639145,639现金流出总计544,246526,590508,934期末现金余额22,706(10,695)(44,096)