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1、专业好文档一、 终值与现值计算(f-终值。p-现值、a-年金。i-计息复利率。n-计息期数)或f=p(f/p,i,n) 或p=f(p/f,i,n)(已知f,i,n求p) 二、 有效利率。(i-有效利率,r-名义利率,m-计息周期数) 年有效利率ieff=i/p=(1+r/m)m-1=(1+i)m-1三、 总投资收益率(roi)=ebit-正常年份的年息税前利润。ti-方案总投资(包括建设投资、建设期利息和全部流动资金。)四、 投资回收期:pt-静态投资回收期。i-方案总投资。a-方案每年净收益即a=(ci - co)净现金流量 流入 流出 或pt=t-1+=(6-1+)=5.4(年)t-方案各
2、年累计净现金流量首次为正或零的年数。 -方案(t-1)年累计净现金流量的绝对值(ci-co)t方案t年的净现金流量。五、 财务净现值(fnpv):(ci-co)t-方案t年的净现金流量。ic基准收益率。n-方案计算期年数fnpv=-4200-4700+2000+2500(已知i=8%)六、 利息备付率(icr)icr=1 正常一般利息备率应大于1,并不宜低于2.七、 盈亏平衡c:总成本;cf:固定成本;cu:可变成本;q:产销量;b:利润;s:销售收入;p:单位产品售价;tu:营业税及附加总成本c= cf+ cuq 利润b=s-c b=pq- cuq- cf-tuq盈亏平衡点(即b=0时)。
3、bep(q)盈亏平衡点时产销量bep(q)=八、 经营成本=总成本费用-折旧费-摊销费-利息支出或 经营成本=外购原材料、燃料及动力费+工资及福利费+修理费+其他费用九、设备沉没成本=设备账面价值一当场市场价值十、设备经济寿命(no)设备的低劣化值。ln-设备残值。p-设备目前实际价值。十一、年租金的计算r年租金;p设备价格;n租期(按年计);i与租赁期数相对应的利率;i利率或折现率r附加率。十二、价值工程:十三、平均年限法:固定资产年折旧额=工作量法:单位工作量折旧额=十四资金成本率 综合资金成本(kw)=kjwjkj-第j种个别资本成本。wj-第j种个别资金占全部资本的比重十五、进口设备抵
4、岸价=货价+国外运费+国外运输保险费+银行财务费+外贸手续费+关税+增值税到岸价=离岸价+国外运费+国外运输保险费货价=离岸价人民币外汇牌价十六、基本预备费=(设备及工器具购置费建筑安装工程费工程建设其他费)基本预备费率十七、涨价预备费(pc)it-第t年建筑安装工程费、设备及工器具购置费之和、n-建设期;f-建设期价格上涨指数winger tuivasa-sheck, who scored two tries in the kiwis 20-18 semi-final win over england, has been passed fit after a lower-leg injury
5、, while slater has been named at full-back but is still recovering from a knee injury aggravated against usa.both sides boast 100% records heading into the encounter but australia have not conceded a try since josh charnleys effort in their first pool match against england on the opening day.aussie
6、winger jarryd hayne is the competitions top try scorer with nine, closely followed by tuivasa-sheck with eight.but it is recently named rugby league international federation player of the year sonny bill williams who has attracted the most interest in the tournament so far.the kiwi - with a tourname
7、nt high 17 offloads - has the chance of becoming the first player to win the world cup in both rugby league and rugby union after triumphing with the all blacks in 2011.id give every award back in a heartbeat just to get across the line this weekend, said williams.the (lack of) air up there watch mc
8、ayman islands-based webb, the head of fifas anti-racism taskforce, is in london for the football associations 150th anniversary celebrations and will attend citys premier league match at chelsea on sunday.i am going to be at the match tomorrow and i have asked to meet yaya toure, he told bbc sport.f
9、or me its about how he felt and i would like to speak to him first to find out what his experience was.uefa hasopened disciplinary proceedings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, president of european footballs governing body, has also ordered an im
10、mediate investigation into the referees actions.cska said they were surprised and disappointed by toures complaint. in a statement the russian side added: we found no racist insults from fans of cska. baumgartner the disappointing news: mission aborted.the supersonic descent could happen as early as
11、 sunda.the weather plays an important role in this mission. starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached, will move through the lower level of the atmosphere (the troposp
12、here) where our day-to-day weather lives. it will climb higher than the tip of mount everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. as he crosses the boundary layer (called the tropop
13、ause),e can expect a lot of turbulence.the balloon will slowly drift to the edge of space at 120,000 feet ( then, i would assume, he will slowly step out onto something resembling an olympic diving platform.they blew it in 2008 when they got caught cold in the final and they will not make the same m
14、istake against the kiwis in manchester.five years ago they cruised through to the final and so far history has repeated itself here - the last try they conceded was scored by englands josh charnley in the opening game of the tournament.that could be classed as a weakness, a team under-cooked - but i
15、 have been impressed by the kangaroos focus in their games since then.they have been concentrating on the sort of stuff that wins you tough, even contests - strong defence, especially on their own goal-line, completing sets and a good kick-chase. theyve been great at all the unglamorous stuff that o
16、ften goes unnoticed in the stands but not by your team-mates.it is as though their entire tournament has been preparation for the final.in johnathan thurston, cooper cronk, cameron smith and either billy slater or greg inglis at full-back they have a spine that is unmatched in rugby league. they have played in so many high-pressure games - a priceless asset going into saturday.the kiwis
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