大学作业财务分析1

建设项目财务分析项目背景：某工业项目计算期为16345年开始达到生产能力。1．建设投资16000建设投资50007000400016000该项目的固定资产综合折旧年限为15期末余值等于账面余值。2．流动资金约为49803．销售收入、销售税金及附加和经营成本的预测值如下，其它支出忽略不计。（单位：万元）11200加经营成本7000100001000010000……4．建设投资1600080003000万元、3000万元和2000投产后（第四年末）开始还贷，每年付清利息，并分10年等额还本。5．流动资金投资4980+款年利率也是。要求：1.融资前盈利能力分析编制利润与所得税计算表、全部投资现金流量表)，计算融资前所得税后的内部收益率。假如长期借款的利率为10%借到50%的初始投资，说明这个项目是否可能考虑？2.融资后盈利能力分析(编制借款需要量计算表、固定资产投资借款还款计划表、权益资金投资现金流量表)，计算全部投资、自有权益)投资的静态投资回收期、内部收益率。假如行业基准收益率为10%，判断项目的可行性？3.编制财务计划现金流量表，判断项目基本生存能力？4.编制资产负债表，计算资产负债率等指标，分析项目负债情况和偿债能力？5.对项目作出财务分析的综合评价。表计算期10112001600016000160001600016000160001600016000160001600016000640960960960960960960960960960960960456789111213141580131101311013110131101311013110131101311013110131101311013700010000100001000010000100001000010000100001000010000100001013101310131013101310131013101310131013101310133.3利息支出4561－2－3）254740274027402740274027402740274027402740274027所得税（4×33％）840.513281328132813281328132813281328132813281328税后利润170626992699269926992699269926992699269926992699表12345678912()340333量703432量表12340012340表456789101112138741.87867.66993.46119.35245.14370.93496.72622.51748.3874.2524.5874.2314.7874.252.5874.20期末本息余额7687.66993.46119.35245.14730.93496.72522.51748.4874.2表计算期101120016000160001600016000160001600016000160001600016000160006409609609609609609609609609609609604567891112131415123888611834118721172911677116241157111519114661141391136111361700010000100001000010000100001000010000100001000010000100001060.31060.31060.31060.31060.31060.31060.31060.31060.31060.31060.31060.3825.6773.2721.4688.2615.8563.3510.9458.4405.9353.5301.1301.1456利润总额（1－2－）1674.13206.53258.33311.53363.93416.43468.83521.33573.73626.23678.63678.6552.51058.21075.310931110.11127.41144.71162.81179.31196.61213.91213.91121.62148.421832218.52253.82288.92324.12359.32394.42429.52464.92464.9税后利润表1234567891011121314151112001600016000160001600016000160001600016000160001600025031160001.11.240185014500070009013764010960109601096010960109601096010960109601096010960109602.150002.2净营运资金700010000100001000010000100001000010000100001000010000100009603-5000-7000-90133560504050405040504050405040504050405040504014076456-5000-12000-21013-17453-12413-7373-23832707774712787178272286727907329474701855310581075109311101127114511621179119712141214-5000-7000-9013300839823965394739293913389533783861384438261286-5000-7000-21013-18006-14024-10059-6112-218217305625950313364172072100633892累计所得税后净现金流量7表1234567895014234567891674.13206.53528.63311.53363.93416.43468.83521.33573.73626.23678.63678.612142468247123应付利润未分配利润2095表、项目1234567910111200160001600016000160001600011.111200160001600016000160001120016000160001600016000700010000640960552.41058.11075.310931110.11127.41144.72-5000-7000-90132.2.1建设投资2.2.2流动资产投资38546.912526.512548.912571.912594.31261712639.5112001600016000160001600016000160003.11953.31826.11855.51885.71915.71945.51975.519746.928526.528548.928571.928594.32816728639.5239493.