投资项目财务分析报表

投资项目财务分析报表基本报表损益表资产负债表资金来源与运用表现金流量表（全部投资）现金流量表（自有资金）现金流量表（各投资方）辅助报表固定资产投资估算表流动资金估算表投资计划与资金筹措表主要产出物和投入物使用价格依据表生产成本估算表固定资产折旧费估算表无形及递延资产摊销费估算表制造费用、销售费用、管理费用估算表借款还本付息表总成本费用估算表销售收入及销售税金估算表附表1建设投资估算表单位：万元序号项目建筑工程设备购置安装工程其他费用合计1固定资产558218410228441.1一车间11018608020501.2二车间859691901.3三车间9712692321.4办公及生活设施78124941.5其他工程和费用188501.6运输工具40402无形资产4364362.1土地使用权2002002.2技术专利2362363开办费80803.1咨询调查费20203.2筹建费50503.3人员培训费10104预备费1681685总计55821841026843528附表2流动资金估算表单位:万元年份序号项目最低周转天数周转次数345～101流动资产231.50312.25312.251.1应收账款152444.4860.4560.451.2存货151.58210.50210.501.2.1原辅材料301256.7773.4373.431.2.2备品备件60610.0015.0015.001.2.3在产品201844.8366.1266.121.2.4产成品152439.9855.9555.951.3周转现金301235.4541.3141.312流动负债11.5017.2517.252.1应付账款301211.5017.2517.253流动资金220.00295.00295.004流动资金增加额220.0075.00工业项目流动资金估算扩大指标估算法参照同类项目流动资金与销售收入、经营成本、固定资产投资的比例以及单位产量的流动资金占用额进行粗略估算。分项详细估算法流动资金＝流动资产－流动负债流动资产＝存货＋应收帐款＋周转现金流动负债＝应付帐款工业项目流动资金估算存货:包括外购材料、燃料、在产品、产成品、备品备件应收帐款：周转现金：应付帐款：年周转次数年外购材料、燃料费用金外购材料、燃料占用资年周转次数年生产成本－折旧费在产品占用资金年周转次数－折旧、摊销费年生产成本＋管理费用产成品占用资金年周转次数年经营成本应收帐款占用资金05.1年周转次数费、燃料及动力费－修理年经营成本－外购材料周转现金年周转次数费用年外购材料、燃料及动力应付帐款附表3投资计划与资金筹措表单位：万元年份序号项目1234合计1投资总额130022282207538231.1建设投资1300222835281.2流动资金220752952资金筹措130022282207538232.1自有资金1300628100020282.1.1甲方投资（40％）5202514008112.1.2乙方投资（30％）3901883006082.1.3丙方投资（30％）3901883006082.3长期借款0160016002.2流动资金借款1201202.3项目盈余资金7575附表4借款还本付息表单位：万元年份2345678910借款与还本付息年初欠长期借款0168014801110740370年初欠流动资金0120120120120120120120借长期借款1600借流动资金借款0120建设期利息80长期借款付息01681481117437流动资金借款付息09.609.609.609.609.609.609.609.60付息合计0177.60157.60120.6083.6046.609.609.609.60长期借款还本200370370370370流动资金借款还本120还本资金来源税后利润折旧费与摊销费200370370370370流动资金回收120说明：长期借款利率10％，借款当年计半年利息；流动资金借款利率8％，借款当年计全年利息。主要的债务偿还方式一次还本借款期间每期仅支付当期利息而不还本金，最后一期归还全部本金并支付当期利息；等额还本规定期限内分期归还等额的本金和相应的利息；等额摊还规定期限内分期等额摊还本金和利息；一次性偿付借款期末一次偿付全部本金和利息；“气球法”期中任意偿还本利，到期末全部还清附表5固定资产折旧费估算表单位:万元年份类别项目345678910合计原值590590590590590590590590折旧费14.7514.7514.7514.7514.7514.7514.7514.75118房屋及建筑物净值575.25560.50545.75531.00516.25501.50486.75472.00原值24622462246224622462246224622462折旧费276.98276.98276.98276.98276.98276.98276.98276.982215.8机器设备净值2185.031908.051631.081354.101077.13800.15523.18246.20原值4040404040404040折旧费4444444432运输工具净值363228242016128原值30923092309230923092309230923092折旧费295.73295.73295.73295.73295.73295.73295.73295.732365.8固定资产合计净值2796.282500.552204.831909.101613.381317.651021.93726.20说明：房屋及建筑物折旧年限30年，残值率25％；机器设备折旧年限8年，残值率10％，运输工具折旧年限10年，残值率为0。附表6无形资产与递延资产摊销估算表单位:万元年份项目345678910合计原值200200200200200200200200摊销6.676.676.676.676.676.676.676.6753.33土地使用权净值193.33186.67180.00173.33166.67160.00153.33146.67原值236236236236236236236236摊销29.529.529.529.529.529.529.529.5236.0专有技术净值206.5177.0147.5118.088.559.029.50.0原值8080808080808080摊销101010101010101080递延资产净值706050403020100原值516516516516516516516516摊销46.1746.1746.1746.1746.1746.1746.1746.17369.33无形、递延资产合计净值469.83423.67377.50331.33285.17239.00192.83146.67摊销年限：土地使用权30年；专有技术8年；递延资产8年。附表7制造费用、销售费用、管理费用估算表单位：万元制造费用销售费用管理费用年份年份年份项目34项目34项目3～67～10工资2424工资1212工资3636折旧费281.2281.2差旅费2424折旧费14.5314.53修理费53.464.6广告费6060修理费33物料消耗68104其他1212办公费66劳动保护费4.84.8合计108108差旅费1212水电费1827保险费1818运输费2744公司经费2020环境保护费6.36.3工会经费33其他1015董事会费1010合计492.7570.9顾问费44交际应酬费1212房产、车船税22无形资产摊销36.1736.17递延资产摊销1010其他1212合计198.7198.7附表8总成本费用估算表单位：万元年份345678910生产成本1102.71485.91485.91485.91485.91485.91485.91485.9原辅材料400600600600600600600600动力120180180180180180180180工资90135135135135135135135制造费用492.70570.90570.90570.90570.90570.90570.90570.90其中:物料消耗68.00104.00104.00104.00104.00104.00104.00104.00销售费用108.00108.00108.00108.00108.00108.00108.00108.00管理费用198.70198.70198.70198.70198.70198.70198.70198.70利息支出177.60157.60120.6083.6046.609.609.609.60总成本费用1586.991950.191913.191876.191839.191802.191802.191802.19其中:折旧费295.73295.73295.73295.73295.73295.73295.73295.73摊销费46.1746.1746.1746.1746.1746.1746.1746.17利息支出177.6157.6120.683.646.69.69.69.6经营成本1067.51450.71450.71450.71450.71450.71450.71450.7固定成本980.991003.19966.19929.19892.19855.19855.19855.19可变成本606947947947947947947947附表9损益表单位：万元年份345678－10销售收入157427342734273427342734销售税金及附加78.7136.7136.7136.7136.7136.7总成本费用1587.01950.21913.21876.21839.21802.2销售利润-91.69647.11684.11721.11758.11795.11所得税(33%)0.00213.55225.76237.97250.18262.39税后利润-91.69433.56458.35483.14507.93532.72盈余公积金043.3645.8448.3150.7953.27公益金021.6822.9224.1625.4026.64可供分配利润-91.69368.53389.60410.67431.74452.81股利分配0276.84389.60410.67431.74452.81甲方股利(40%)0110.73155.84164.27172.70181.13乙方股利(30%)083.05116.88123.20129.52135.84丙方股利(30%)083.05116.88123.20129.52135.84未分配利润-91.6900000附表10资金来源及运用表单位：万元年份12345678－10资金来源130022284709891026106311001137销售利润-91.7647.1684.1721.1758.1795.1折旧费295.73295.73295.73295.73295.73295.73摊销费46.1746.16746.16746.16746.16746.167长期借款1600流动资金借款120自有资金1300628100资金运用13002228420957.061008.271042.791077.32741.84建设投资13002228流动资金022075所得税0213.55225.76237.97250.18262.39职工福利费021.6822.9224.1625.4026.64借款还本200370370370370甲方股利0110.73155.84164.27172.70181.13乙方股利083.05116.88123.20129.52135.84丙方股利083.05116.88123.20129.52135.84盈余资金0050.2031.9417.7320.2122.68395.16累计盈余资金00