课程设计第四章

1、年年度度资资金金安安排排计计划划表表 表表4-24-2所得税项目建设期合计0201320140银行贷款比例60%40%0.000金额（万元）5656.7313771.1549427.8850.000资本金比例60%40%0.000金额（万元）3045.9322030.6215076.5530.000金额合计8702.6635801.77514504.4380.0000.000财财务务收收入入计计算算表表 表表4-14-10.000年份总交通量收费标准收费收入0.000201543770.42188.4870.000201646280.42314.100613.600201748790.4243

2、9.668668.564201851300.42565.236698.677201953810.42690.804728.727202056330.4122900.863758.712202158840.4123030.198788.631202261350.4123159.533526.434202363860.4123288.868880.557202466370.4123418.203937.648202568880.4243653.964941.828202671390.4243787.179 972.349202773900.4243920.394202876420.4244053.

3、609202978930.4244186.824203081440.4374449.641203183950.4374586.852203288460.4374833.341203388970.4374861.275203491480.4374998.487项项目目投投资资现现金金流流量量表表 表表4-44-4年序年份COCICL-CO120139321.422-9321.422220146545.658-6545.65832015843.8592188.4871344.62942016806.4292314.1001507.67152017763.3892439.6681676.279620

4、18714.5472565.2361850.68972019659.7032690.8042031.10182020601.4382900.8632299.42592021531.1803030.1982499.0181020221475.1543159.5331684.379112023406.0903288.8682882.778122024997.2253418.2032420.9781320251068.0943653.9642585.8701420261110.9713787.1792676.2081520271154.0363920.3942766.3581620281197.29

5、64053.6092856.3141720291240.7554186.8242946.0691820302290.1624449.6412159.4791920311365.0034586.8523221.8492020321440.2204833.3413393.1212120331455.6144861.2753405.6612220341501.2634998.4873497.223所所得得税税前前财务内部收益率（FIRR）=12.36%财务效益费用比（FBCR）=1.47财务净现值（FNPV）=42353.748万元财务投资回收期（FN）=10.37年借借款款偿偿还还能能力力分分析析

6、计计算算表表 表表4-84-8当期还本利息年份当年借款期初借款余额当期利息还本利息20138702.663618.75920145801.7759321.422743.883201515867.080564.0751344.629564.075201614522.451516.2731507.671516.273201713014.780462.6751676.279462.675201811338.501403.0841850.689403.08420199487.812337.2922031.101337.29220207456.711265.0862299.425265.08620215

7、157.286183.3422499.018183.34220222658.26894.5011684.37994.5012023973.88934.622973.88934.62220242025贷款偿还期=11年202620272028202920302031203220332034资资本本金金现现金金流流量量表表 表表4-54-5序号项目20132014201520161 现金流入：002188.4872314.1001.1 收费收入2188.4872314.1001.2 其他收入2 现金流出：3045.9352030.6212188.4872314.1002.1 项目资本金3045.9

8、352030.6212.2 借款本金偿还1344.6291507.6712.3 借款利息偿还564.075516.2732.4 经营成本207.564213.7912.5 营业税金及附加72.22076.3652.6 所得税2.7 其他费用3 净现金流量（1-2）-3045.935-2030.6210.0000.0004 累计净现金流量-3045.935-5076.556-5076.556-5076.5565 净现金流量现值-8734.466-5747.2711106.2801162.3146 累计净现金流量现值-8734.466-14481.737-13375.457-12213.1447

9、所得税前净现金流量-3045.935-2030.6210.0000.0008 税前累计净现金流量-3045.935-5076.556-5076.556-5076.5569 税前净现金流量现值-9321.422-6545.6581344.6291507.67110 税前累计净现金流量现值-9321.422-15867.080-14522.451-13014.780所所得得税税前前财务内部收益率（FIRR）=15.32%财务效益费用比（FBCR）=1.45财务净现值（FNPV）=42353.748万元财务投资回收期（FN）=10.34年财财务务费费用用计计算算表表 表表4-34-3年份财务投资养护

10、费管理费大中修费营业税及附加20138702.66320145801.775201569.188138.37672.220201671.264142.52776.365201773.402146.80380.509201875.604151.20784.653201977.872155.74388.797202080.208160.41695.728202182.614165.22899.997202285.093170.1851106.203104.265202387.645175.291108.533202490.275180.549112.801202592.983185.966120.

11、581202695.772191.545124.977202798.646197.291129.3732028101.605203.210133.7692029104.653209.306138.1652030107.793215.5851401.304146.8382031111.026222.053151.3662032114.357228.714159.5002033117.788235.576160.4222034121.322242.643164.950 利利润润与与利利润润分分配配表表 表表4-64-6序号123净现金流量现值现值累计值税前净现金流量现值 税金现值累计值4-8734

12、.466-8734.466-9321.422-9321.4224.1-5747.271-14481.737-6545.658-15867.0804.21106.280-13375.4571344.629-14522.4514.31162.314-12213.1441507.671-13014.7804.41210.925-11002.2191676.279-11338.50151252.733-9749.4861850.689-9487.81261288.281-8461.2042031.101-7456.71171366.636-7094.5682299.425-5157.28681391.

13、736-5702.8322499.018-2658.2689878.986-4823.8461684.379-973.889101409.637-3414.2102882.7781908.889111109.280-2304.9303034.5794943.468121110.225-1194.7043254.4358197.902131076.660-118.0453374.88511572.788141042.848924.8043495.08515067.872151008.9571933.7613615.02618682.89816975.1342908.8953734.7002241

14、7.59817669.7683578.6622685.91325103.51118项项目目投投资资现现金金流流量量表表 表表4-44-4936.3424515.0054102.40729205.91719924.0245439.0284330.76933536.68720869.0396308.0674347.48937884.176836.2107144.2774469.57242353.748所所得得税税后后财务内部收益率（FIRR）=11.20%财财务务计计划划现现金金流流量量表表 表表4-74-7财务效益费用比（FBCR）=1.30序序号号财务净现值（FNPV）=7144.277万元财

15、务投资回收期（FN）=14.08年1 11.11.11.21.21.2.11.2.1 1.2.21.2.2 1.2.31.2.32 22.12.1合计期末余额利息备付率偿债备付率息税前利润2.22.29321.422 2.2.12.2.115867.080 2.2.22.2.21908.70314522.4512.3550.4251328.5263 32023.94413014.7802.7970.3581443.7673.13.12138.95511338.5013.3690.2971558.777 3.1.13.1.12253.7739487.8124.1520.2411673.595 3

16、.1.23.1.22368.3927456.7115.3020.1891788.215 3.1.33.1.32564.5115157.2867.4860.1341984.3343.23.22682.3592658.26811.4660.0872102.182 3.2.13.2.11778.881973.88912.6840.0791198.703 3.2.23.2.21008.5110.00067.5070.0152337.222 3.2.33.2.34 45 52017201820192020202120222439.6682565.2362690.8042900.8633030.19831

17、59.5332439.6682565.2362690.8042900.8633030.1983159.5332439.6682565.2362690.8042900.8633030.1983159.533借借款款偿偿还还能能力力分分析析计计算算表表 表表4-84-8资资本本金金现现金金流流量量表表 表表4-54-51676.2791850.6892031.1012299.4252499.0181684.379462.675403.084337.292265.086183.34294.501220.205226.811233.615240.624247.8421276.38880.50984.6

18、5388.79795.72899.997104.2650.0000.0000.0000.0000.0000.000-5076.556-5076.556-5076.556-5076.556-5076.556-5076.5561210.9251252.7331288.2811366.6361391.736878.986-11002.219-9749.486-8461.204-7094.568-5702.832-4823.8460.0000.0000.0000.0000.0000.000-5076.556-5076.556-5076.556-5076.556-5076.556-5076.556167

19、6.2791850.6892031.1012299.4252499.0181684.379-11338.501-9487.812-7456.711-5157.286-2658.268-973.889所所得得税税后后财务内部收益率（FIRR）=13.62%财务效益费用比（FBCR）=1.29财务净现值（FNPV）=7144.277万元财务投资回收期（FN）=14.11年利息企业所得税 合计经营成本还本利息合计618.7599321.422743.8836545.658564.075843.859207.5641908.703516.273806.429213.7912023.944462.675

20、763.389220.2052138.955403.084714.547226.8112253.773337.292659.703233.6152368.392265.086601.438240.6242564.511183.342531.180247.8422682.35994.5011475.1541276.3881778.88134.622406.090262.9362917.400613.600997.225270.8243034.579668.5641068.094278.9493254.435698.6771110.971287.3173374.885728.7271154.036

21、295.9373495.085758.7121197.296304.8153615.026788.6311240.755313.9593734.700526.4342290.1621616.8902685.913880.5571365.003333.0794102.407937.6481440.220343.0724330.769941.8281455.614353.3644347.489972.3491501.263363.9654469.572项目运 营 期20152016201720182019收费收入2188.4872314.1002439.6682565.2362690.804营业税

22、及附加72.22076.36580.50984.65388.797其他收入总成本1351.8161310.2421263.0581210.0721151.084 经营成本207.564213.791220.205226.811233.615 折旧与摊销费580.178580.178580.178580.178580.178 运营期利息支付564.075516.273462.675403.084337.292 其他费用利润总额（1-2+3-4）764.451927.4931096.1021270.5111450.923弥补以前年度亏损应纳税所得额（5-6）764.451927.4931096.1

23、021270.5111450.923所得税净利润（5-8）764.451927.4931096.1021270.5111450.923期初未分配利润可供分配利润（9+10）764.451927.4931096.1021270.5111450.923提取法定盈余公积金可供投资者分配的利润（11-12）764.451927.4931096.1021270.5111450.923应付优先股股利提取任意盈余公积金应付普通股股利（13-14-15）各投资方利润分配未分配利润（13-14-15-17）764.451927.4931096.1021270.5111450.923 利利润润与与利利润润分分配配

24、表表 表表4-64-6息税前利润（利润总额+利息支出）1328.5261443.7671558.7771673.5951788.215息税折旧摊销前利润（息税前利润+折旧+摊销）1908.7032023.9442138.9552253.7732368.392项项目目建建设设期期运运营营期期2013201320142014201520152016201620172017经经营营活活动动净净现现金金流流量量1908.7031908.7032023.9442023.9442138.9552138.955 收收费费收收入入2188.4872188.4872314.1002314.1002439.668

25、2439.668现现金金流流出出279.784279.784290.156290.156300.714300.714 经经营营成成本本207.564207.564213.791213.791220.205220.205营营业业税税金金及及附附加加72.22072.22076.36576.36580.50980.509 所所得得税税投投资资活活动动净净现现金金流流量量-8702.663-8702.663-5801.775-5801.7752188.4872188.4872314.1002314.1002439.6682439.668 现现金金流流入入0.000.000.000.002188.48

26、72188.4872314.1002314.1002439.6682439.668 现现金金流流出出8702.6638702.6635801.7755801.775 建建设设投投资资8702.6638702.6635801.7755801.775维维持持运运营营投投资资融融资资活活动动净净现现金金流流量量8702.6638702.6635801.7755801.775-1908.703-1908.703-2023.944-2023.944-2138.955-2138.955 现现金金流流入入8702.6638702.6635801.7755801.775资资本本金金投投入入3045.93230

27、45.9322030.6212030.621建建设设投投资资借借款款5656.7315656.7313771.1543771.154 其其它它流流入入 现现金金流流出出1908.7031908.7032023.9442023.9442138.9552138.955利利息息及及融融资资支支出出564.075564.075516.273516.273462.675462.675偿偿还还长长期期债债务务本本金金1344.6291344.6291507.6711507.6711676.2791676.279 其其它它流流出出净净现现金金流流量量0.0000.0000.0000.0002188.4872

28、188.4872314.1002314.1002439.6682439.668累累计计盈盈余余资资金金0.000.000.0000.0002188.4872188.4874502.5884502.5886942.2566942.2562023202420252026202720283288.8683418.2033653.9643787.1793920.3944053.6093288.8683418.2033653.9643787.1793920.3944053.6091379.979997.2251068.0941110.9711154.0361197.296资资本本金金现现金金流流量量表表

29、 表表4-54-5财财务务计计划划现现金金流流量量表表 表表4-74-7973.88934.622262.936270.824278.949287.317295.937304.815108.533112.801120.581124.977129.373133.769613.600668.564698.677728.727758.7121908.8892420.9782585.8702676.2082766.3582856.314-3167.667-746.6891839.1824515.3907281.74810138.0621409.6371109.2801110.2251076.66010

30、42.8481008.957-3414.210-2304.930-1194.704-118.045924.8041933.7611908.8893034.5793254.4353374.8853495.0853615.026-3167.667-133.0883121.3466496.2329991.31613606.3422882.7783034.5793254.4353374.8853495.0853615.0261908.8894943.4688197.90211572.78815067.87218682.8982020202120222023202420252900.8633030.19

31、83159.5333288.8683418.2033653.96495.72899.997104.265108.533112.801120.5811085.8871011.3611951.067877.735851.001859.126240.624247.8421276.388262.936270.824278.949580.178580.178580.178580.178580.178580.178265.086183.34294.50134.6221719.2481918.8401104.2022302.6002454.4012674.2571719.2481918.8401104.20

32、22302.6002454.4012674.257613.600668.5641719.2481918.8401104.2022302.6001840.8012005.6931719.2481918.8401104.2022302.6001840.8012005.693184.080200.5691719.2481918.8401104.2022302.6001656.7211805.1241719.2481918.8401104.2022302.6001656.7211805.124 利利润润与与利利润润分分配配表表 表表4-64-61984.3342102.1821198.7032337.

33、2222454.4012674.2572564.5112682.3591778.8812917.4003034.5793254.4352018201820192019202020202021202120222022202320232253.7732253.7732368.3922368.3922564.5112564.5112682.3592682.3591778.8811778.8812917.4002917.4002565.2362565.2362690.8042690.8042900.8632900.8633030.1983030.1983159.5333159.5333288.8683

34、288.868311.464311.464322.412322.412336.352336.352347.839347.8391380.6521380.652371.469371.469226.811226.811233.615233.615240.624240.624247.842247.8421276.3881276.388262.936262.93684.65384.65388.79788.79795.72895.72899.99799.997104.265104.265108.533108.5332565.2362565.2362690.8042690.8042900.8632900.

35、8633030.1983030.1983159.5333159.5333288.8683288.8682565.2362565.2362690.8042690.8042900.8632900.8633030.1983030.1983159.5333159.5333288.8683288.868-2253.773-2253.773-2368.392-2368.392-2564.511-2564.511-2682.359-2682.359-1778.881-1778.881-1008.511-1008.5112253.7732253.7732368.3922368.3922564.5112564.

36、5112682.3592682.3591778.8811778.8811008.5111008.511403.084403.084337.292337.292265.086265.086183.342183.34294.50194.50134.62234.6221850.6891850.6892031.1012031.1012299.4252299.4252499.0182499.0181684.3791684.379973.889973.8892565.2362565.2362690.8042690.8042900.8632900.8633030.1983030.1983159.533315

37、9.5335197.7575197.7579507.4929507.49212198.29612198.29615099.16015099.16018129.35818129.35821288.89121288.89126486.64826486.6482029203020312032203320344186.8244449.6414586.8524833.3414861.2754998.4874186.8244449.6414586.8524833.3414861.2754998.4871240.7552290.1621365.0031440.2201455.6141501.263资资本本金

38、金现现金金流流量量表表 表表4-54-5财财务务计计划划现现金金流流量量表表 表表4-74-7运运营营期期313.9591616.890333.079343.072353.364363.965138.165146.838151.366159.500160.422164.950788.631526.434880.557937.648941.828972.3492946.0692159.4793221.8493393.1213405.6613497.22313084.13115243.61018465.45921858.58125264.24228761.465975.134669.768936.

39、342924.024869.039836.2102908.8953578.6624515.0055439.0286308.0677144.2773734.7002685.9134102.4074330.7694347.4894469.57217341.04220026.95524129.36128460.13132807.62037277.1923734.7002685.9134102.4074330.7694347.4894469.57222417.59825103.51129205.91733536.68737884.17642353.748202620272028202920302031

40、3787.1793920.3944053.6094186.8244449.6414586.852124.977129.373133.769138.165146.838151.366867.495876.114884.992894.1372197.067913.257287.317295.937304.815313.9591616.890333.079580.178580.178580.178580.178580.178580.1782794.7082914.9073034.8483154.5232105.7353522.2292794.7082914.9073034.8483154.52321

41、05.7353522.229698.677728.727758.712788.631526.434880.5572096.0312186.1802276.1362365.8921579.3012641.6722096.0312186.1802276.1362365.8921579.3012641.672209.603218.618227.614236.589157.930264.1671886.4281967.5622048.5222129.3031421.3712377.5051886.4281967.5622048.5222129.3031421.3712377.505 利利润润与与利利润

42、润分分配配表表 表表4-64-62794.7082914.9073034.8483154.5232105.7353522.2293374.8853495.0853615.0263734.7002685.9134102.4072024202420252025202620262027202720282028202920292420.9782420.9782585.8702585.8702676.2082676.2082766.3582766.3582856.3142856.3142946.0692946.0693418.2033418.2033653.9643653.9643787.1793787

43、.1793920.3943920.3944053.6094053.6094186.8244186.824997.225997.2251068.0941068.0941110.9711110.9711154.0361154.0361197.2961197.2961240.7551240.755270.824270.824278.949278.949287.317287.317295.937295.937304.815304.815313.959313.959112.801112.801120.581120.581124.977124.977129.373129.373133.769133.769

44、138.165138.165613.60613.60668.56668.56698.68698.68728.73728.73758.71758.71788.63788.633418.2033418.2033653.9643653.9643787.1793787.1793920.3943920.3944053.6094053.6094186.8244186.8243418.2033418.2033653.9643653.9643787.1793787.1793920.3943920.3944053.6094053.6094186.8244186.8245839.1815839.1816239.8

45、356239.8356463.3886463.3886686.7526686.7526909.9236909.9237132.8947132.89432325.83032325.83038565.66438565.66445029.05245029.05251715.80451715.80458625.72758625.72765758.62165758.621财财务务计计划划现现金金流流量量表表 表表4-74-7运运营营期期2032203320344833.3414861.2754998.487159.500160.422164.950923.249933.541944.142343.072

46、353.364363.965580.178580.178580.1783750.5923767.3123889.3943750.5923767.3123889.394937.648941.828972.3492812.9442825.4842917.0462812.9442825.4842917.046281.294282.548291.7052531.6492542.9352625.3412531.6492542.9352625.341 利利润润与与利利润润分分配配表表 表表4-64-63750.5923767.3123889.3944330.7694347.4894469.57220302

47、030203120312032203220332033203420342159.4792159.4793221.8493221.8493393.1213393.1213405.6613405.6613497.2233497.2234449.6414449.6414586.8524586.8524833.3414833.3414861.2754861.2754998.4874998.4872290.1622290.1621365.0031365.0031440.2201440.2201455.6141455.6141501.2631501.2631616.8901616.890333.07933

48、3.079343.072343.072353.364353.364363.965363.965146.838146.838151.366151.366159.500159.500160.422160.422164.950164.950526.43526.43880.56880.56937.65937.65941.83941.83972.35972.354449.6414449.6414586.8524586.8524833.3414833.3414861.2754861.2754998.4874998.4874449.6414449.6414586.8524586.8524833.341483

49、3.3414861.2754861.2754998.4874998.4876609.1206609.1207808.7027808.7028226.4628226.4628266.9368266.9368495.7108495.71072367.74172367.74180176.44280176.44288402.90588402.90596669.84196669.841105165.551105165.551财财务务计计划划现现金金流流量量表表 表表4-74-7运运营营期期表表4 4-4-4 项项目目投投资资现现金金流流量量表表 分分析析表表年序年份现金流出现金流出折现值 现金流入现金流

50、入折现值所得税120139321.4228734.3020220146545.6585747.055032015843.859694.2372188.4871800.4550.00042016806.429621.6572314.1001783.8830.00052017763.389551.4122439.6681762.2240.00062018714.547483.6232565.2361736.2150.00072019659.703418.3802690.8041706.4930.00082020601.438357.4042900.8631723.8350.00092021531.

51、180295.7723030.1981687.2730.0001020221475.154769.6583159.5331648.4790.000112023406.090198.5313288.8681607.8780.000122024997.225456.8213418.2031565.851613.6001320251068.094458.4673653.9641568.422668.5641420261110.971446.8353787.1791523.212698.6771520271154.036434.9213920.3941477.476728.7271620281197.

52、296422.8034053.6091431.458758.7121720291240.755410.5534186.8241385.376788.6311820302290.162710.0604449.6411379.602526.4341920311365.003396.5604586.8521332.569880.5572020321440.220392.0574833.3411315.735937.6482120331455.614371.2904861.2751239.987941.8282220341501.263358.8144998.4871194.680972.349所得税

53、折现值000000000现金流入现值总和现金流出现值总和所得税现值总和030871.1023731.212799.500税前281.085财务内部收益率（FIRR）=12.36%286.973财务效益费用比（FBCR）=1.47281.010财务净现值（FNPV）=42353.748274.635财务投资回收期（FN）=10.37267.925260.949163.220255.819255.247240.236232.399表表4 4-4-4 项项目目投投资资现现金金流流量量表表 分分析析表表税后11.20%1.307144.27714.08所得税现值总和2799.50表表4-54-5 资资

54、本本金金现现金金流流量量表表 分分析析表表年序年份现金流入现金流入现值现金流出现金流出现值所得税所得税现值120130.0000.0003045.9352854.0840.0000.000220140.0000.0002030.6211782.8750.0000.000320152188.4871800.4552188.4871800.4550.0000.000420162314.1001783.8832314.1001783.8830.0000.000520172439.6681762.2242439.6681762.2240.0000.000620182565.2361736.215256

55、5.2361736.2150.0000.000720192690.8041706.4932690.8041706.4930.0000.000820202900.8631723.8352900.8631723.8350.0000.000920213030.1981687.2733030.1981687.2730.0000.0001020223159.5331648.4793159.5331648.4790.0000.0001120233288.8681607.8781379.979674.6510.0000.0001220243418.2031565.851997.225456.821613.6

56、00281.0851320253653.9641568.4221068.094458.467668.564286.9731420263787.1791523.2121110.971446.835698.677281.0101520273920.3941477.4761154.036434.921728.727274.6351620284053.6091431.4581197.296422.803758.712267.9251720294186.8241385.3761240.755410.553788.631260.9491820304449.6411379.6022290.162710.06

57、0526.434163.2201920314586.8521332.5691365.003396.560880.557255.8192020324833.3411315.7351440.220392.057937.648255.2472120334861.2751239.9871455.614371.290941.828240.2362220344998.4871194.6801501.263358.814972.349232.399现金流入现值总和 现金流出现值总和所得税现值总和30871.1024019.652799.50税前税后财务内部收益率（FIRR）=15.32%13.62%财务效益

58、费用比（FBCR）=1.451.29财务净现值（FNPV）=42353.7487144.277财务投资回收期（FN）=10.3414.11年年序序年年份份现现金金流流出出现现金金流流入入现现金金流流出出费费用用加加10%10%费费用用加加20%20%现现金金流流入入效效益益下下降降10%10%120138702.6639572.92910443.196220145801.7756381.9536962.130320151351.8161486.9981622.1792188.4871969.639420161310.2421441.2661572.2902314.1002082.6905201

59、71263.0581389.3631515.6692439.6682195.701620181210.0721331.0791452.0862565.2362308.713720191151.0841266.1931381.3012690.8042421.72482020820.801902.881984.9612900.8632610.77792021828.020910.822993.6243030.1982727.1781020221856.5652042.2222227.8783159.5332843.580112023843.113927.4251011.7363288.868295

60、9.981122024851.001936.1021021.2023418.2033076.383132025859.126945.0391030.9513653.9643288.568142026867.495954.2441040.9943787.1793408.461152027876.114963.7261051.3373920.3943528.355162028884.992973.4911061.9914053.6093648.248172029894.137983.5501072.9644186.8243768.1421820302197.0672416.7742636.4814