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技术经济学

利率 6.5%

固定资产余值

1805折旧

353.7

总成本费用=外购原材料+外购燃料+外购动力费+工资及福利费+折旧费+摊销费+利息支出+修理费+其他费用经营成本=总成本费用-折旧与摊销-利息

2.3.3累计盈余公积金(表四)274.715325638.3954751004.423751372.800151743.524682114.24922484.973732855.698253226.422783597.14732.3.4累计未分配利润（表四）

1574.43793

2897.559284241.813755607.201356993.722088380.24289766.7635311153.284312539.80513926.3257　资产负债率（负债总额/资产总额）0.318232870.46822857

0.424795190.354251370.29529620.264464330.239462110.218778940.201384650.18655256　

流动比率（1.1/2.1）

1.49939698

1.76238031

2.130608292.504111772.97837492

3.45263806 3.9269012

4.401164354.87542749

速动比率[(1.1-1.1.4)/2.1]

0.885913831.149034991.517262971.89076646 2.3650296 2.839292743.313555893.787819034.26208217

2.5所得税

484.79175641.7885645.93225650.076654.21975654.21975654.21975654.21975654.21975654.219753净现金流量（税前)-2000-3286.75

110942484940494049404940

494049404940102044净现金流量（税后）-2000-3286.75624.208253606.21154294.067754289.9244285.780254285.780254285.780254285.780254285.780259549.780255累计净现金流量(税后）-2000-5286.75-4662.5418-1056.33033237.73757527.661511813.441816099.22220385.002324670.782528956.562838506.3436（P/F，10%,n）

0.90910.82640.75130.6830.62090.56450.51320.46650.42410.38550.35050.31867净现金流现值（税后)-1818.2-2716.1702468.9676582463.042452666.186672421.66212199.462421999.316491817.59941652.168291502.165983042.559998累计净现金流现值(税后）

-1818.2

-4534.3702

-4065.4025-1602.36011063.82658

3485.48868

5684.95117684.267599501.8669911154.035312656.201315698.7612

NPV=15698.7612IRR=49.43%

Pd=4.60099321

(P/F,50%,n)0.66670.44440.29630.19750.13170.08780.05850.0390.0260.01730.01160.0077净现金流现值（税后)-1333.4-1460.6317184.952904712.226771565.528723376.655327250.718145167.14543111.43028774.143998349.715050973.5333079累计净现金流现值(税后）-1333.4

-2794.0317-2609.0788-1896.852-1331.3233-954.66797-703.94983-536.8044-425.37411-351.23012-301.51506-227.98176

Pd=4.77112917

(P/F,40%,n)0.71430.51020.36440.26030.18590.13280.09490.06780.04840.03460.02470.0176净现金流现值（税后)-2000-2347.7255227.461486938.696853798.267195569.701907406.720546290.575901207.431764148.287997105.858772168.076132累计净现金流现值(税后）-2000

-4347.7255-4120.264-3181.5672-2383.3-1813.5981-1406.8775-1116.3016-908.86987-760.58188-654.7231-486.64697

盈利能力：（1）由于NPV>0,表明该项目除能达到要求的基准收益率外，还能得到超额收益；（2）由于IRR>10%，说明该投资项目本身对占用资金的恢复能力较好；

（3）动态投资回收期Pd较短，即该项目所产生的净收益抵偿全部投资所需的时间较短；

清偿能力：由于资产负债率均小于等于0.5，表明项目的偿债能力较强；流动比率除第三年外，均大于等于1.5，说明项目短期偿债能力较强；速动比率除第一年外均大于等于1，说明项目短期偿债能力较强。

Pd= 3.62934371(P/F,50%,n)0.66670.44440.29630.19750.13170.08780.05850.0390.0260.01730.01160.0077

净现金流现值（税后)-2000-1131.5566792.855318704.186546472.669028317.174339237.565297158.376865105.58457770.254352847.106964945.1677784累计净现金流现值(税后）-2000-3131.5566

-2338.7013-1634.5147-1161.8457-844.67134-607.10605-448.72918-343.14461-272.89025-225.78329-180.61551

（2）由于IRR>10%，说明该投资项目本身对占用资金的恢复能力较好；

（3）动态投资回收期Pd较短，即该项目所产生的净收益抵偿全部投资所需的时间较短；

净现金流量（税-2000-3286.75-27672699.208254298.21154294.067754289.9244285.780254285.780254285.780254285.780254285.780259549.78025（P/F,10%,n）0.90910.82640.75130.6830.62090.56450.51320.46650.42410.38550.35050.3186净现金流现值-2000-2987.9844-2286.64882027.915162935.678452666.186672421.66212199.462421999.316491817.59941652.168291502.165983042.55999累计净现金流现-2000-4987.9844-7274.6332-5246.7181-2311.0396355.1470542776.809154976.271586975.588068793.1874710445.355811947.521714990.0817 NPV=14990.0817

Pd=4.86679588

(P/F,40%,n)0.71430.51020.36440.26030.18590.13280.09490.06780.04840.03460.02470.0176 -2000-2347.7255-1411.7234983.5914861118.82445798.267195569.701907406.720546290.575901207.431764148.287997105.858772168.076132累计净现金流现-2000-4347.7255-5759.4489-4775.8574-3657.033-2858.7658-2289.0639-1882.3433-1591.7674-1384.3357-1236.0477-1130.1889-962.11277 IRR=38.19%