经营成本营运成本总成本营业收入项目资本金调整所得税项目资本金净利润率投资利税率成本利润率销售利润率资产负债率流动比率速动比率利息备付率偿债备付率息税前利润(EBIT)销售额-变动成本-固定成本(EBIT=S-V-F)(销售单位-单位变动成本)*产销售量-固定成本该年不包括财务费用的总成本费用-该年折旧额-该年无形资产和其他资产的摊销额经营成本+折旧费用+摊销费营运成本+财务费用该产品不含税单位*该年产品的产销量是指在建设项目总投资中,由投资者认缴的出资额,对于建设项目来说是非债务性资金,项目法人不承担这部分资金的任何利息和债务;投资者可按其出资的比例依法享有所有者权益,也可转让其出资及其相应权益,但不得以任何方式抽回。营业收入-不包括财务费用的总成本费用-营业税金及附加或息税前利润*所得税税率总投资收益率(ROI)年息税前利润(或年均息税前利润)/项目总投资内部收益率(FIRR)采用excelIRR自动计算功能净现值(FNPV)净现金流量×复利现值系数静态回收期(Pt)最后一项为负值的累计净现金流量对应的年数+最后一项为负值的累计净现金流量绝对值/下一年度净现金流量动态回收期(P't)(累计净现金流量现值出现正值的年数-1)+上一年累计净现金流量现值的绝对值/出现正值年份净现金流量的现值净现值率NPVR项目净现值/原始投资的现值合计年平均净利润/项目资本金(年平均利润总额+年平均营业税金及附加)/项目总资金年平均利润总额/年平均总成本费用年平均利润总额/年平均营业收入负责总额/资产总额*100%流动资产(净)/流动负责速动资产/流动负责(流动资产-存货-预付帐款-待摊费用-待处理流动资产损失)/流动负责税息前利润/当期应付利息*100%税息前利润=利润总额+计入总成本费用的利息费用当期应付利息=计入总成本费用的全部利息偿债备付率=可用于还本付息的资金/当期应还本付息的金额*100%可用于还本付息的资金=息税前利润+折旧+摊销-企业所得税DSCR=(EBITDA-Tax)/PD*100%式中,可用于还本付息的资金--包括可用于还款的折旧和摊销、成本中列支的利息费用、可用于还款的利润等EBITDA--息税前利润+折旧+摊销Tax--企业所得税PD--当期应还本付息利息当期应还本付息的金额--包括当期应还贷款本金额及计入成本费用的利息序号项目年份合计12345670.501.001.001.001.001.001.001现金流入342,905.5018,000.0036,000.0036,000.0036,000.0036,000.0036,000.0036,000.001.1342,000.0018,000.0036,000.0036,000.0036,000.0036,000.0036,000.0036,000.001.2补贴收入0.000.000.000.000.000.000.001.3回收固定资产和无形资产余值905.500.001.4回收流动资金0.000.002现金流出167,209.4327,428.0827,860.1513,990.1513,990.1513,990.1513,990.1513,990.152.1建设投资26,880.0016,128.0010,752.000.000.000.000.002.2流动资金7,423.004,305.003,118.000.000.002.3经营成本84,655.934,455.588,911.158,911.158,911.158,911.158,911.158,911.152.44,593.25241.75483.50483.50483.50483.50483.50483.502.5维持运营投资0.000.000.000.000.000.000.002.6所得税43,657.252,297.754,595.504,595.504,595.504,595.504,595.504,595.503净现金流量175,696.07-9,428.088,139.8522,009.8522,009.8522,009.8522,009.8522,009.854累计净现金流量175,696.07-9,428.08-1,288.2320,721.6242,731.4764,741.3286,751.17108,761.025219,353.32-7,130.3312,735.3526,605.3526,605.3526,605.3526,605.3526,605.356219,353.32-7,130.335,605.0232,210.3758,815.7285,421.07112,026.42138,631.770.79290.69720.61180.53550.46740.40660.352384,610.82-5,653.648,879.0916,277.1514,247.1612,435.3410,817.749,373.067-7,130.331,748.7618,025.9132,273.0744,708.4155,526.1564,899.21864,562.393,386.116,772.216,772.216,772.216,772.216,772.216,772.21154,790.93-10,516.445,963.1419,833.1419,833.1419,833.1419,833.1419,833.14-10,516.44-4,553.3015,279.8435,112.9854,946.1274,779.2594,612.3956,489.54-8,338.484,157.5012,133.9110,620.659,270.018,064.156,987.21-8,338.48-4,180....