财务收益率的计算

1、项目财务现金流量表单位：万元经济效益计算分析期（年）2013201420152016201720182019生产负荷（%）070100100100100100一、现金流入0123061758017580175801758017580（一）产品销售收入0123061758017580175801758017580（二）回收固定资产余值（三）回收流动资金二、现金流出5261.6514654.0116734.2914934.2914934.2914934.2914934.29（一）固定资产投资5261.65（二）流动资金42001800（三）经营成本8333.7711905.3811905.3811

2、905.3811905.3811905.38（四）销售税金及附加01580.882258.42258.42258.42258.42258.4（五）所得税0539.36770.51770.51770.51770.51770.51三、全部投资净现金流量-5261.65-2348.01845.712645.712645.712645.712645.71六、累计增量净现金流量0-7070.3-5454.08-2037.861378.364794.588210.8内部收益率计算表投资额项目经济效益计算分析期（年）1234567净现金流-5261.65-2348.01845.712645.712645.7

3、12645.712645.71折现系数=0.100.909090910.826446280.75131480.683013460.620921320.564473930.51315812净现值（万元）-4783.3182-1940.5041635.394441807.055531642.777751493.434321357.66756累计净现值（万元）0.90909091-6722.0868-6085.941-4278.2025-2634.8038-1140.805217.375714折现系数0.823984520.678950490.55944470.460973770.379835250

4、.312978370.25788933净现值（万元）-4335.5182-1594.1825473.1279751219.602921004.93393828.05682.300383累计净现值（万元）0.82398452-5928.1978-5454.5104-4234.4465-3229.1327-2400.7697-1718.2114内部收益率=0.21361503税后1.财务净现值FNPV（i=10%）=4522.63万元2.财务内部收益率FIRR=21.36%3.投资回收期（从建设期算起）Pt=5-1+2037.86/2645.71=4.77年20202021202220231001

5、00100100175801758017580175801758017580175801758014934.2914934.2914934.2914934.2911905.3811905.3811905.3811905.382258.42258.42258.42258.4770.51770.51770.51770.512645.712645.712645.712645.7111627.0215043.2418459.4621875.688910112645.712645.712645.712645.710.466507380.424097620.385543290.35049391234.243241122.039311020.03574927.3052151452.085462574.548873594.970154522.625860.212496820.175094090.144274820.11888022562.204955463.248181381.7