投资回收期估算表

1、序序号号项项目目 年年份份合合计计年年 份份1234567运营负荷 （%）0.000.500.751.001.001.001.001现金流入82,180.840.007,500.0011,250.0015,000.0015,000.0015,000.0018,430.841.1营业收入(含增值税)78,750.000.007,500.0011,250.0015,000.0015,000.0015,000.0015,000.001.2补贴收入0.000.000.000.000.000.000.000.001.3回收固定资产和无形资产余值96.840.0096.841.4回收流动资金3,334.0

2、00.003,334.002现金流出68,828.993,600.007,946.449,781.6412,450.3411,683.5211,683.5211,683.522.1建设投资3,600.003,600.000.000.000.000.000.000.002.2流动资金3,334.000.001,733.68833.50766.822.3经营成本54,458.240.005,504.507,885.7510,267.0010,267.0010,267.0010,267.002.4营业税金及附加(含增值税)7,436.760.00708.261,062.391,416.531,416

3、.531,416.531,416.532.5维持运营投资0.000.000.000.000.000.000.000.002.60.000.000.000.000.000.000.00所得税前净现金流量(1-2)13,351.85-3,600.00-446.441,468.362,549.663,316.483,316.486,747.32累计净现金流量 所得税前-3,600.00-4,046.44-2,578.08-28.433,288.056,604.5313,351.85现值系数(查现值系数表)0.89290.79720.71180.63550.56740.50660.4523净现值 所得

4、税前5,708.85-3,214.44-355.901,045.181,620.311,881.771,680.133,051.81累计净现值 所得税前-3,214.44-3,570.34-2,525.16-904.86976.912,657.045,708.85调整所得税（EBIT+I）3,388.010.00171.99425.65679.30679.30679.30752.45所得税后净现金流量(3-5)9,963.83-3,600.00-618.441,042.711,870.352,637.172,637.175,994.86累计净现金流量 所得税后-3,600.00-4,218.4

5、4-3,175.73-1,305.371,331.803,968.979,963.83净现值所得税后3,767.15-3,214.44-493.02742.201,188.611,496.331,335.992,711.48累计净现值 所得税后-3,214.44-3,707.46-2,965.26-1,776.65-280.321,055.683,767.15 计 算 指 标: 所 得 税 后 所 得 税 前 项目投资财务内部收益率(FIRR):0.320.41 项目投资财务净现值(FNPV): ic=12%3,767.15 万元5,708.85 万元 项目投资静态投资回收期(Pt) : 4.01年4.49年 项目投资动态投资回收期(Pt) : 4.48年5.21年静态回收期（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